You're going to need to follow the instructions to import via CSV. Take a look at manage engine service desk migration and Importing data from CSV:
The JIRA Importers plugin, which is bundled with JIRA, allows you to import your data from a comma-separated value (CSV) file. CSV files are text files representing tabulated data and are supported by most applications that handle tabulated data (for e.g. Microsoft Excel, databases, etc.).
The CSV import feature allows you to import issues from an external (issue tracking) system which:
JIRA does not provide a dedicated import tool for and
Can export its data in a structured/tabulated format (preferably CSV).
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