(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 cross-border spread necessitates central government control.
Option (d): Corporation tax: This is under the Union List. The central government levies corporation tax, but the Constitution allows sharing revenue with states.
The Union List handles subjects of national importance, while the State List deals with local governance.
Therefore, the correct answer is option (c).