13 states have submitted their borrowing options to the Centre to meet the GST revenue shortfall. Of the 13 states, 12 have opted for borrowing through the issue of debt under Special Window facilitated by RBI. All these states are BJP-ruled or have state governments with close ties to the NDA. While non-BJP ruled states are adamant on not choosing either of the options of payment. States which have agreed to take loans include states like Gujarat, Haryana, Karnataka, Madhya Pradesh, Meghalaya, Sikkim, Tripura, Uttar Pradesh, Bihar, Uttarakhand and Odisha