Tax liability on closing stock

SIR MY FIRM IS REGISTERED IN RAJASTHAN UNDER VAT SCHEME AND I WANT TO OPT COMPOSITION SCHEME UNDER GST ON APPOINTED DATE, I ASSUMED THAT CLOSING STOCK WILL BE HELD ON MY HAND OF RS 30 LACS APPROX ON APPOINTED DATE @ OF 14.5% ,WHAT IS THE TAX POSSITION ON SUCH CLOSING STOCK WHETHER I WILL PAY THE TAX @ 14.5% ON SUCH STOCK THAN I WILL BE ELIGIABLE  FOR COMPOSTION SCHEME UNDER GST OR I CAN PAY THE TAX 1 % UNDER GST AS COMPOSITION DEALER.