Recently Thirteenth Finance Commission Report on the goods and services tax was released. Which among the following is a correct combination of GST at state and centre level as per the recommendations of this report?

•      A single tax rate of 5 per cent for the states and 5 per cent for the Centre

•      A single tax rate of 5 per cent for the states and 7 per cent for the Centre

•      A single tax rate of 7 per cent for the states and 7 per cent for the Centre

•      A single tax rate of 7 per cent for the states and 5 per cent for the Centre