Q. 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 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 specific 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

Answer: C