Stock Transfer

Mr. X is Individual Person ABC Co. is the Partnership Firm Mr. X is the Partner of ABC Co. ABC Co. is running a business of Trading and Manufacturing of Silver Ornaments. Mr. X having Stock of 190 kg (market value of stock as on today worth Rs.75 lakh approx) Silver Bullion in his Individual Books of Accounts now he wants to introduced this stock into ABC Co. as a capital, my questions are as following 1) is he (Mr. X) liable to pay capital gain tax ? 2) is this transfer creates any GST Registration liability for Mr. X (Partner of Partnership Firm) if transfer is exceeds Rs.20 lakh in a F.Y.?