As you want to get the details that will you be able to do MS in US after having 27 backlogs in B.Tech so here is the information of the same for you:

Having 27 back logs means that you have failed in almost half of the engineering subjects, and without completing them there is no way that you will be able to do any other higher education,

Forget about the US ,you are not eligible to do any higher education in India

More over other than just having engineering degree you also got to have an GRE score and I don’t think than an person scoring 27 backlogs is capable of doing any good in the GRE exam,

It would be better if you think and complete your back logs before the specified time for it being counted as an degree is over ,after that you can think of any other education but your first choice should be this