Q. Which one of the following statements is correct as per the Constitution of India? (UPSC Prelims 2024)
Answer: Inter-State quarantine is a Union subject under the Union List.
Notes: The correct answer is [C] Inter-State quarantine is a Union subject under the Union List. The Seventh Schedule of the Constitution of India defines and specifies the allocation of powers and functions between Union and States through three lists.

• Inter-State Quarantine (Statement [C] – Correct): This is found under Entry 81 of the Union List (List I). The Union Government has the exclusive power to legislate on matters concerning travel and health safety between states to prevent the spread of diseases.
• Inter-State Trade and Commerce (Statement [A] – Incorrect): Under Entry 42 of the Union List, inter-state trade and commerce is a Union subject, not a State subject. The State List only covers intra-state trade (Entry 26).
• Inter-State Migration (Statement [B] – Incorrect): Inter-state migration, including admission into and emigration from India, falls under Entry 81 of the Union List. It is managed by the Central Government to ensure uniform policy across the country.
• Corporation Tax (Statement [D] – Incorrect): Corporation tax is a major source of revenue for the Centre and is listed under Entry 85 of the Union List. States do not have the power to levy this tax.

The Seventh Schedule (Article 246) ensures a clear division of legislative jurisdiction. The Union List currently contains 100 subjects (originally 97), the State List contains 61 subjects (originally 66), and the Concurrent List contains 52 subjects (originally 47).