I have searched a lot for swipe dismiss but not found any helping resource. Any lead for material 3 latest

I dont think it is available yet. Just copy it and adapt from M2. Really easy, almost everything is the same

M3 does have it, but I don't know when it was added (perhaps alpha-only): https://developer.android.com/reference/kotlin/androidx/compose/material3/package-summary#SwipeToDismiss(androidx.com[…]fier,kotlin.collections.Set)