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: 

(a) 1 only (b) 2 and 3 only (c) 1 and 3 only (d) 1, 2 and 3


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(a) A design for the Goods and Services Tax, and a compensation package linked to adherence to the proposed design.

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