Which one of the following statements is correct as per the Constituti

Which one of the following statements is correct as per the Constitution of India ?

Inter-State trade and commerce is a State subject under the State List.
Inter-State migration is a State subject under the State List.
Inter-State quarantine is a Union subject under the Union List.
Corporation tax is a State subject under the State List.
This question was previously asked in
UPSC IAS – 2024
The correct option is C.
Option A: Inter-State trade and commerce falls under the Union List (Entry 42 of List I).
Option B: Inter-State migration falls under the Union List (Entry 81 of List I), along with inter-State quarantine.
Option C: Inter-State quarantine falls under the Union List (Entry 81 of List I). This statement is correct.
Option D: Corporation tax is a Union subject (Entry 82 of List I).
The Seventh Schedule of the Constitution distributes legislative powers between the Union and the States by listing subjects under Union List (List I), State List (List II), and Concurrent List (List III).