Margin scheme rule 32(5)

If margin scheme is opted by the second hand goods dealer mr. A, he is registered under GST in Maharashtra, he also have branch in Karnataka, then while interstate stock transfer of second hand goods from Maharashtra to Karnataka, then for this also margin scheme is applicable? Or such second hand goods dealer can issue normal tax Invoice for stock transfer and claim itc on such second goods transfer?, then for stock transfer which value is considered as taxable value? It is same as purchase cost of such second hand goods?