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

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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.*

(d)

Corporation tax is a State subject under the State List.

Explanation

Interstate Trade and Commerce, Interstate Migration & Interstate Quarantine and Corporation Tax all are included in Union List. Source: Laxmikant Appendix II