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

Inter-State quarantine is listed as Entry 81 of the Union List, hence it is a Union subject — statement (c) is correct. Inter-State trade and commerce is Entry 42 of the Union List (not the State List). Inter-State migration is Entry 81 territory and migration matters fall under the Union List (Entry 19/81), not the State List. Corporation tax is Entry 85 of the Union List, levied and collected by the Union — not a State subject. Therefore the only correct statement is (c).