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

Updated 11 Apr 2026 · From UPSC Prelims GS Paper I 2024, Q36

Contents17
UPSC Prelims GS2024Indian Polity
  1. AInter-State trade and commerce is a State subject under the State List.
  2. BInter-State migration is a State subject under the State List.
  3. CInter-State quarantine is a Union subject under the Union List.
  4. DCorporation tax is a State subject under the State List.
Show answer

Answer: (C) Inter-State quarantine is a Union subject under the Union List.

Correct Answer: (c) Inter-State quarantine is a Union subject.

Let's check each option:

(a) Inter-State trade and commerce — this is in the Union List, not State List. ✗ WRONG.

(b) Inter-State migration — this is also in the Union List (Entry 81). ✗ WRONG.

(c) Inter-State quarantine — this is indeed a Union subject under the Union List (Entry 81, along with inter-state migration). ✓ CORRECT.

(d) Corporation tax — this is in the Union List (Entry 85), not the State List. ✗ WRONG.

Key point: Anything with 'Inter-State' in it is generally a Union subject because it involves coordination between states.

The Seventh Schedule under Article 246 divides subjects into Union List, State List, and Concurrent List.

Why this was asked

The Seventh Schedule divides legislative powers between Union and States through three lists, with 'inter-state' matters typically falling under Union control to ensure coordination between states.

Entry 81 of the Union List covers both inter-state migration and inter-state quarantine, reflecting the constitutional principle that cross-border issues require central oversight.

The question tests whether students can distinguish between subjects that sound state-related but are actually Union subjects due to their inter-state nature.

Seventh Schedule & Division of Powers

Indian Polity Constitution of India State subject State List Union subject Union List

Seventh Schedule: Division of Legislative Powers Between Union & States

Must know

Article 246 divides legislative powers through Seventh Schedule into 3 lists

Union List has 100 entries - subjects of national importance

State List has 61 entries - subjects of local/regional importance

Inter-state matters are generally Union subjects for coordination

Good to know

Concurrent List has 52 entries - subjects where both can legislate

Constitutional Framework

The Seventh Schedule under Article 246 establishes India's federal structure by dividing legislative powers. This prevents conflicts between Union and State governments by clearly defining who can make laws on which subjects.

Three Lists Comparison

List

Entries

Legislative Authority

Key Principle

Examples

Union List

100

Parliament only

National importance

Defence, Foreign Affairs, Currency

State List

61

State Legislature only

Local/Regional matters

Police, Agriculture, Land

Concurrent List

52

Both (Union prevails)

Shared importance

Education, Forests, Marriage

Key Constitutional Principles

Union prevails in Concurrent List - if both make conflicting laws, Union law overrides State law

Residuary powers (subjects not in any list) belong to Union under Article 248

Emergency provisions can transfer State subjects to Union temporarily

Inter-state coordination requires Union control - hence inter-state matters in Union List

Question Context

This question tests knowledge of which list contains specific subjects. Inter-state quarantine (Entry 81, Union List) was the correct answer because inter-state matters need central coordination for effectiveness.

Exam traps

Trap: Students assume all 'inter-state' subjects are in State List - they're actually in Union List

Trap: Corporation tax sounds like a state matter but it's Union List Entry 85

Trap: Confusing similar entries - Entry 81 covers both inter-state migration AND quarantine

Trap: Mixing up list numbers - Union has 100 entries, State has 61, Concurrent has 52

Inter-State Subjects in Union List

Indian Polity Inter-State trade Inter-State migration Inter-State quarantine

Inter-State Subjects: Why They Belong to Union List

Must know

All inter-state matters are Union subjects for coordination across state boundaries

Entry 81 covers inter-state migration, quarantine, and related matters

Entry 42 covers inter-state trade and commerce

Good to know

States cannot regulate matters that cross their borders effectively

Logic Behind Union Control

Inter-state subjects require uniform policies and central coordination. Individual states cannot effectively regulate trade, migration, or health measures that cross state boundaries - hence these fall under Union jurisdiction.

Key Inter-State Entries in Union List

Entry

Subject

Coverage

Why Union Control Needed

Entry 42

Inter-state trade & commerce

Trade between states

Uniform commercial laws, prevent trade barriers

Entry 81

Inter-state migration & quarantine

Movement of people, disease control

Coordinated health policy, labor mobility

Entry 13

Inter-state rivers

Water disputes, projects

Fair water sharing, integrated planning

Entry 32

Inter-state transportation

Railways, highways

Seamless connectivity, uniform standards

Constitutional Reasoning

Uniformity principle - inter-state matters need consistent policies across India

Coordination imperative - states acting separately could create conflicts or barriers

National integration - free movement of goods, people, and services strengthens unity

Dispute prevention - central authority prevents inter-state conflicts over shared resources

Exam traps

Memory trick: If it says 'inter-state' → automatically think Union List

Trap: Don't confuse Entry 81 (migration + quarantine) with separate entries

Trap: Intra-state trade is State subject, inter-state trade is Union subject

Common error: Assuming quarantine is always a health/state matter - inter-state quarantine needs coordination

Taxation Under Union & State Lists

Indian Polity Corporation tax

Distribution of Taxation Powers: Union vs State Lists

Must know

Corporation tax is Union subject under Entry 85 of Union List

Major direct taxes (income, corporation, customs) belong to Union

Good to know

Local taxes (land revenue, stamp duty, excise on liquor) belong to States

GST is in Concurrent List after 101st Amendment

Tax Distribution Logic

Corporation tax belongs to Union because companies operate across states and need uniform tax treatment. The Constitution assigns major revenue-generating taxes to Union while giving States control over local taxes.

Major Taxes: Union vs State Lists

Tax Type

List

Entry

Rationale

Corporation Tax

Union

Entry 85

Companies operate pan-India

Income Tax

Union

Entry 82

Need for uniform personal taxation

Customs Duty

Union

Entry 83

International trade is Union subject

Land Revenue

State

Entry 45

Local land records and administration

Stamp Duty

State

Entry 63

Local property transactions

Excise on Liquor

State

Entry 51

Social policy varies by state

Recent Changes & Exceptions

GST (101st Amendment, 2016) moved indirect taxes to Concurrent List for unified taxation

Service tax was Union subject before GST integration

Petroleum products remain outside GST - States retain excise powers

Revenue sharing through Finance Commission ensures States get share of Union taxes

Exam traps

Major trap: Corporation tax sounds business-related so students think State - it's Union Entry 85

Confusion: Entry 85 covers taxes on corporate income, not just registration fees

GST trap: Don't say indirect taxes are only Union - GST is Concurrent post-2016

Land vs Property: Land revenue is State, but income from property can be Union-taxed

Articles 246-248: Legislative Powers Framework

Indian Polity

Articles 246-248: Constitutional Framework for Legislative Powers

Must know

Article 246 divides legislative powers using Seventh Schedule lists

Article 248 gives residuary powers to Union Parliament

Good to know

Article 247 allows Parliament to create new All-India Services

Exclusive + Concurrent powers define federal structure clearly

Constitutional Architecture

Articles 246-248 form the backbone of India's federal structure by precisely defining legislative competence. This prevents jurisdictional conflicts and ensures smooth governance across Union and State levels.

Legislative Power Determination Process

%%{init: {"flowchart": {"wrappingWidth": 460}}}%%
flowchart TD
  s1["`**Check Union List (100 entries)**
Parliament has exclusive power`"]
  s2["`**Check State List (61 entries)**
State Legislature has exclusive power`"]
  s3["`**Check Concurrent List (52 entries)**
Both can legislate, Union law prevails`"]
  s4["`**Not in any list?**
Residuary power belongs to Union (Article 248)`"]
  s1 --> s2
  s2 --> s3
  s3 --> s4

Key Articles & Their Functions

Article

Provision

Scope

Key Point

Article 246(1)

Union List - Parliament exclusive

100 subjects

Defence, foreign affairs, currency

Article 246(3)

State List - State Legislature exclusive

61 subjects

Police, agriculture, local govt

Article 246(2)

Concurrent List - Both can legislate

52 subjects

Union law prevails in conflict

Article 248

Residuary powers to Union

Unlisted subjects

Future subjects, technology, etc.

Exam traps

Number trap: Union 100, State 61, Concurrent 52 - don't mix these up

Residuary confusion: Unlisted subjects go to Union, not States (unlike USA)

Article mix-up: 246 for lists, 248 for residuary - easy to swap in MCQs

Concurrent trap: Both can legislate but Union law always prevails in conflict