Which one of the following statements is correct as per the Constitution of India?
- AInter-State trade and commerce is a State subject under the State List.
- BInter-State migration is a State subject under the State List.
- CInter-State quarantine is a Union subject under the Union List.Correct
- DCorporation tax is a State subject under the State List.
Explanation
Let's analyze each statement based on the Seventh Schedule of the Constitution of India:
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A) Inter-State trade and commerce is a State subject under the State List. Incorrect. 'Trade and commerce with other countries; import and export across customs frontiers; inter-State trade and commerce' (Entry 42) is a Union subject under the Union List.
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B) Inter-State migration is a State subject under the State List. Incorrect. 'Migration from one State to another; inter-State quarantine' (Entry 81) is a Union subject under the Union List.
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C) Inter-State quarantine is a Union subject under the Union List. Correct. 'Migration from one State to another; inter-State quarantine' (Entry 81) is indeed a Union subject under the Union List.
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D) Corporation tax is a State subject under the State List. Incorrect. 'Corporation tax' (Entry 85) is a Union subject under the Union List.
Therefore, only statement C is correct.

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