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

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. Option (a):  Inter-State trade and commerce: This is NOT a State subject. The Constitution empowers the central government to regulate trade that spans state borders. Part XIII : of the Constitution, which promotes free trade throughout the territory of India.  Option (b): Inter-State migration: This is a concurrent subject, meaning both the Union (Central Government) and the States can make laws on this topic. The Constitution doesn't explicitly categorize inter-state migration. Additionally, Article 19 guarantees freedom of movement and residence, limiting state restrictions. Option (c): Inter-State quarantine is a Union subject under the Union List. Maintaining uniformity in disease control and preventing cro…