Kerala and West Bengal have opted for Option -1 to meet GST Compensation shortfall. Now, the number of states who have chosen the option is 25. The three union territories i.e. Delhi, Jammu and Kashmir and Puducherry have chosen Option-1. Sates choosing option-1 will get shortfall amount through special borrowing window. The centre has granted additional borrowing permission of Rs.4,522 crore to the State Government of Kerala (0.5 per cent of Kerala’s GSDP) and Rs.6,787 crore to the State Government of West Bengal (0.5 per cent of West Bengal’s GSDP).