Hello @Somasekhar Rao
I'm not aware of a specific publicly available and free guide for this process.
Using the Google search engine I found the following third party app:
https://marketplace.atlassian.com/apps/1219752/salesforce-to-jira-service-management-import
You could also look at apps that provide synchronization between Salesforce and Jira to see if that would "migrate" the data in a manner that is acceptable to you.
Jira supports importing data from CSV and from JSON. If you can extract the data from Salesforce into a CSV form, that might be a route for you to consider.
Alternately you could consider engaging an Atlassian Solution Partner that has experience with that specific cross-product migration. You can find partners in the Atlassian Partner Directory: https://partnerdirectory.atlassian.com/
Disclosure: I work for Praecipio which is an Atlassian Platinum Solution Partner.
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