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