ITC reversal for Second hand plant and machinery purchased - Goods and Services Tax - GST

Dear Experts, Hope this message finds you well. I am seeking clarification regarding the application of 18(6) in the context of a transaction between Company A and Company B. Here s the scenario: Company A purchases machinery from Company B and which had been used by Company B for three years. At the time of sale, Company B reversed the Input Tax Credit (ITC) since it had availed it during the time of purchasing the machinery. After Company A purchased the machinery, it availed and utilized the ITC. Subsequently sold the asset after two years at a 5% margin on the book value as of the date of sale. With reference to the above, I would like to understand the following: a) Would the 18(6) reversal be applicable in this case? Best Regards, S Ram