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. ✓ UPSC's answer
- (d) Corporation tax is a State subject under the State List.
Why the answer is (c)
• The Seventh Schedule allocates subjects among the Union, State and Concurrent Lists; inter-State matters are generally placed with the Union.
• Inter-State quarantine is Entry 81 of the Union List, so option (c) is correct.
• Inter-State trade and commerce is Entry 42 of the Union List, not a State subject; trade and commerce within the State is Entry 26 of the State List.
• Inter-State migration is Entry 81 of the Union List (with quarantine), not a State subject; corporation tax is Entry 85 of the Union List and is levied by the Centre.
• Hence option (c).
Why the other options are wrong
- (a) Inter-State trade and commerce is a State subject under the State List.
- Inter-State trade and commerce is a Union subject (Entry 42, List I).
- (b) Inter-State migration is a State subject under the State List.
- Inter-State migration is a Union subject (Entry 81, List I).
- (d) Corporation tax is a State subject under the State List.
- Corporation tax is a Union subject (Entry 85, List I).
Asked in the GS Paper I of the UPSC Civil Services Preliminary Examination 2024, held on 16 June 2024. Question and answer key: Union Public Service Commission. Explanation: UPSC Answer Check.