the correct option is only 1 and 2 statements are correct
This is because of the following reasons
1.statement 1 says that GST is destination based which is true because for example of a dealer in Gujarat gets a order from Punjab the tax is levied on the dealer in Punjab which is aa component of GST called IGST.
2.The second point is also true because the GST is levied on each level of value addition and even the consumer pays the GST.If a bread is to be made the GST is levied on the supplier , manufacturer , retailer and customer.
3.The third point is invalid because the IGST proceeds go to central government.