With reference to Tribunals Reforms Act 2021, which of the following statements is /are correct?
1. It has created a separate tribunal for Goods and Service Tax called The Goods and Service Tax Appellate Tribunal.
2. The Act empowers the Supreme Court to provide for the qualifications, tenure and other service conditions of the members of tribunals.
3. The Act has merged several tribunals based on their domains.
Choose the correct answer using the options given below: