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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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