Article 246 A of the Constitution of India:
1. Contains a non-obstante clause thereby overrides Article 254.
2. Confers exclusive power on the Parliament with respect to taxes on goods and services in the course of inter-state trade and commerce.
3. The legislature of a State has been given power to make laws for taxes on all goods and services.
Select the correct answer:

A. 1 only

B. 1 and 2 only

C. 1, 2 and 3

D. 2 and 3 only

Answer: Option B