new delhi: Twenty-one states and UTs, mostly BJP-ruled, have opted to borrow Rs 97,000 crore to meet the GST revenue shortfall, sources said. Among them are Andhra Pradesh, Arunachal, Assam, Bihar, Goa, Gujarat, Haryana, Himachal Pradesh, Jammu & Kashmir, Karnataka, Madhya Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Tripura, Uttarakhand and UP. PTI
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