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    Which of the following is/are among the noticeable features of the recommendations of the Thirteenth
    Finance Commission?
    • 1. A design for the Goods and Services Tax, and a compensation package linked to adherence to the proposed design
    • 2. A design for the creation of lakhs of jobs in the next ten years in consonance with India’s demographic dividend
    • 3. Devolution of a specified share of central taxes to local bodies as grants
    Select the correct answer using the codes given below:

  • 1 only
  • 2 and 3 only
  • 1 and 3 only
  • 1, 2 and 3

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