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Eligibilty criteria to appear in CAT is that applicants should hold a Bachelors Degree with minimum 50 per cent marks or equivalent CGPA awarded by a recognised university or educational institute as incorporated by an Act of the Parliament or State legislature in India or declared to be deemed as a University under Section 3 of the UGC Act, 1956, or possess an equivalent qualification recognized by the Ministry of HRD, Government of India. For the reserved category candidates, such as Scheduled Caste (SC), Scheduled Tribe (ST) and Persons with Disability (PWD), the minimum percentage to be secured in Bachelors Degree is 45 per cent.
Candidates appearing for the final year of Bachelors degree/equivalent qualification examination and those who have completed degree requirements and are awaiting results are also eligible to apply. However, they will be given provisional admission only till the time they submit a certificate from the Principal / Registrar of their University/institution (issued on or before the date as stipulated by the respective IIM) stating that they have completed all the requirements for obtaining the Bachelors degree/equivalent qualification on the date of the issue of the certificate.
As you are student of 2nd year B.Com, you not eligible to appear in CAT.