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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.
DCorporation tax is a State subject under the State List.
Answer & Solution
Correct answer: C. Inter-State quarantine is a Union subject under the Union List.
Answer: C. Inter-State quarantine is a Union subject under the Union List. Going through each: (A) WRONG. Inter-State trade and commerce is a UNION subject (List I, Entry 42 — interstate trade) and partly governed by Article 301 of the Constitution. Not a state subject. (B) WRONG. Inter-State migration is a UNION subject (List I, Entry 81 — Inter-State migration; Inter-State quarantine). Not in the State List. (C) CORRECT. Inter-State quarantine appears in List I (Union List) as part of Entry 81, alongside inter-state migration. The Centre has exclusive legislative competence on quarantine across states. (D) WRONG. Corporation tax is a UNION subject (List I, Entry 85). It is collected by the Union Government and shared with states via the Finance Commission formula, but legislative power is exclusively with the Centre. Source: Seventh Schedule of the Constitution / NCERT Class 11 Indian Constitution at Work Ch 7 (Federalism).
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