Which one of the following statements is correct as per the Constitution of India ?
A
Inter-State trade and commerce is a State subject under the State List.
B
Inter-State migration is a State subject under the State List.
C
Inter-State quarantine is a Union subject under the Union List.
Correct answer
D
Corporation tax is a State subject under the State List.
Explanation
Inter-State quarantine is entry 81 of the Union List, together with inter-State migration, so option C is correct and option B is wrong. Inter-State trade and commerce is also a Union subject (entry 42), and corporation tax is entry 85 of the Union List, so options A and D are wrong.
Federalism & Local Government