According to sources from Finance Ministry, thirteen states have agreed for the borrowing option to meet shortfall in GST compensation. Goa, Assam, Arunachal Pradesh, Nagaland, Mizoram and Himachal Pradesh – will give their option in a day or two. States opted for option 1 are re Andhra Pradesh, Bihar, Gujarat, Haryana, Karnataka, Madhya Pradesh, Meghalaya, Sikkim, Tripura, Uttar Pradesh, Uttarakhand and Odisha. The state of Manipur has opted for Option 2 only.