Amritsar

First of all, getting an IIM call depends on a lot of factors other than CAT percentile like number of applicants, seats available etc. Officially IIM Amritsar requires 90 percentile and IIM Sirmaur and Kashipur both requires 95 percentile for a general category student to get a call for GD PI. But in cases with a good academic profile with achievements and/or work experience or academic diversity or an impressive resume, people have gotten calls with 92+ percentile in baby Iims like Sirmaur and Amritsar. The current batch of IIM Kashipur general students have an average CAT percentile of around 97 percentile with majority in the range 96 to 99. Since you have an average academic profile and academic diversity, you should expect a call at 94+ percentile, but then again, the requirements may differ and this required percentile may go up or down. So to stay on the safe side, 96+ percentile will most probably fetch you that call.

Both are good, but B.Com is some other good option.
The Bachelor of Commerce is designed to enhance the ability to learn, as the students study variety of subjects: accountancy, business administration, finance, economics and industrial policies. This course equips one with the analytical, communication and problem-solving skills to effectively identify issues, source information and to find efficient and practical solutions. After B.Com the students can avail exciting and diverse post graduate opportunities like MBA, law, international studies, designing/merchandising, MBA, M.Com finance, economics, etc. Which will set them apart from the crowd and prepare them for success in the global marketplace. The industry takes them at par with the students having professional degree like BBA hotel management, etc. And sometimes at higher platform if someone is from reputed college. All most all universities and colleges in India offer B.Com degree, therefore, chances of getting into the course is higher. Bachelor of Business Administration, on the other hand, is a professional course, and it is offered by a few universities and of these, only a handful of colleges / institutes offer quality course. Choosing the right institute is key to landing up in a good job. The BBA course is tailored in consultation with representatives from leading organisations, ensuring that you graduate with an industry-relevant degree. Students get practical experience, read assigned materials, attend seminars, and prepare an internship report. Students are encouraged to attend leadership training workshops and conferences; including, but not limited to, public speaking, group dynamics, and problem solving, and evaluating techniques. These skills not only help to fetch a good job, but also, the students remain at an edge over others while studying MBA. However, all this happens only when the students get into a reputed college. After BBA the students can get into marketing, human resource, general management, finance, etc. This course, however, restricts the students from other postgraduate study opportunities. If you are satisfied, please up vote the answer.