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 台 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:

1. The Thirteenth Finance Commission (13th FC), chaired by Dr. Vijay Kelkar, submitted its report covering the period 2010-2015. 2. Statement 1 is correct. A significant recommendation of the 13th FC was related to the implementation of the Goods and Services Tax (GST). It provided a detailed design for the GST structure and also recommended a substantial compensation package for states to cover potential revenue losses arising from the implementation, linked to adherence to the agreed-upon design. 3. Statement 2 is incorrect. While Finance Commissions consider the overall economic context, including factors like the demographic dividend, their core mandate is fiscal federalism (distribution of taxes and grants). Designing specific schemes for the creation of lakhs of jobs over the next ten years is not a typical or primary function or recommendation of a Finance Commission. 4. Statement 3 is correct. The 13th FC recommended substantial grants to local bodies (Panchayats and Municipalities). It recommended that a specified share of the divisible pool of central taxes be transferred to states specifically for onward devolution to local bodies as grants, along with performance-based grants. 5. Therefore, the noticeable features among the given options are the GST design with compensation and the devolution of grants to local bodies.