pyq/2012/prelims/33

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