Which of the following is not one of the four themes mentioned in the 15th Finance Commission w.r.t grant-in aid-to states?

The 15th Finance Commission was constituted by the President of India in November 2017, under the chairmanship of NK Singh. Its recommendations will cover a period of five years from the year 2021-22 to 2025-26. Performance Based Incentives and Grants to States: These grants revolve around four main themes. Ø  The first is the social sector, where it has focused on health and education. Ø  Second is the rural economy, which has focused on agriculture and the maintenance of rural roads. The rural economy plays a significant role in the country as it encompasses two-thirds of the country's population, 70% of the total workforce, and 46% of national income. Ø  Third, governance and administrative reforms under which it has recommended grants for judiciary, statistics, and aspirational districts and blocks. Ø  Fourth, it has developed a performance-based incentive system for the power sector, which is not linked to grants but provides an important, additional borrowing window for States.           Therefore, it does not include manufacturing. So the answer is E