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

1. A

   Inter-State trade and commerce is a State subject under the State List.

   Inter-State trade and commerce as a State List head. It is Union List (entry 42).

2. B

   Inter-State migration is a State subject under the State List.

   Inter-State migration as a State List head. Migration and quarantine are Union List (entry 81).

3. C

   Inter-State quarantine is a Union subject under the Union List.

   Inter-State quarantine is a Union subject. That is the correctly placed row.

4. D

   Corporation tax is a State subject under the State List.

   Corporation tax as a State List head. Corporation tax is Union List (entry 85).

Summary. Official key is (c). Seventh Schedule Union List entry 81 is inter-State migration and inter-State quarantine. Trade and commerce between States, and corporation tax, are also Union, not State. So only (c) is a correct constitutional placement.