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 grantsSelect the correct answer using the codes given below:

Which of the following is/are among the noticeable features of the rec

1.	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 grantsSelect the correct answer using the codes given below:
A.	1 only
B.	2 and 3 only
C.	1 and 3 only
D.	1, 2 and 3
Answer» B. 2 and 3 only