Read the following statements carefully:
1.A Group of State Finance Ministers on GST discount gave its nod for incentivising digital payments through a cash back mechanism.
2.As much as 50% of total GST paid up to ₹100 per transaction would be provided as cash back on payments made through RuPay cards, BHIM App and UPI.
3.This move will benefit RuPay card holders as well as BHIM App users.
Which of the above statements is/are correct?