UPSC Prelims 2024 Q75: Seventh Schedule Lists — Explained
Which one of the following statements is correct as per the Constitution of India?
- Inter-State trade and commerce is a State subject under the State List.
- Inter-State migration is a State subject under the State List.
- Inter-State quarantine is a Union subject under the Union List.
- Corporation tax is a State subject under the State List.
Answer: (c) Inter-State quarantine is a Union subject under the Union List.
Statement-wise explanation
- a: incorrect — Inter-State trade and commerce is Entry 42 of List I, the Union List, so only Parliament can make laws on it. The State List covers only trade and commerce within the State (Entry 26 of List II), and even that is subject to Entry 33 of the Concurrent List.
- b: incorrect — Inter-State migration is in Entry 81 of List I, the Union List. List II has no entry on migration. Movement of people across State borders needs one national rule, so the subject sits with the Union.
- c: correct — Entry 81 of List I reads: "Inter-State migration; inter-State quarantine." Parliament alone can legislate on quarantine between States. Port quarantine is also a Union subject (Entry 28 of List I). Public health in general stays with the States (Entry 6 of List II).
- d: incorrect — Corporation tax is Entry 85 of List I, the Union List. List II has no corporation tax entry. Its Entry 32 covers incorporating and regulating some corporations, not taxing their profits.
How to eliminate
In this question, "Inter-State" points to the Union. Anything that crosses State borders (trade, migration, quarantine) needs one national rule, so the Constitution puts it in the Union List. Statements on inter-State trade and inter-State migration both call a cross-border subject a State subject, so both can be dropped. Corporation tax is a large central tax shared through the Finance Commission, never a State levy. That rules out the last statement and leaves one option. The trap is that health is mainly a State subject, which may tempt you to doubt the quarantine statement. Remember: public health is Entry 6 of the State List, but inter-State quarantine is Entry 81 of the Union List.
Know more
Seventh Schedule and Article 246
Article 246 divides law-making power through three lists in the Seventh Schedule:
- List I (Union List): only Parliament can make laws.
- List II (State List): State legislatures make laws, subject to the other two lists.
- List III (Concurrent List): both can make laws. If they conflict, the Union law generally prevails (Article 254).
- Residuary subjects: subjects in no list go to Parliament (Article 248, Entry 97 of List I).
How one subject is split across the lists
| Subject area | Union List | State List | Concurrent List |
|---|---|---|---|
| Trade | Inter-State trade and commerce (E42) | Trade within the State (E26) | Trade in essential goods such as foodstuffs and raw cotton (E33) |
| Health | Port quarantine (E28); inter-State quarantine (E81) | Public health, sanitation, hospitals (E6) | Stopping infectious diseases and pests spreading between States (E29) |
| Population movement | Inter-State migration (E81) | — | — |
| Taxes | Income tax other than on agricultural income (E82); corporation tax (E85) | Taxes on agricultural income (E46) | — |
Patterns to remember
- Anything crossing State or national borders usually goes to the Union.
- Matters local to one State go to the States.
- Large, mobile tax bases such as company profits and non-farm income go to the Union. The States still get a share of central taxes through the Finance Commission (Article 270).
- Health shows the split well: hospitals belong to the States, the State border belongs to the Union, and disease spreading between States is concurrent.
NCERT Concepts to Revise
- Seventh Schedule: Every statement asks where a subject sits in the Seventh Schedule's three lists.
- Union List: You need to know what the Union List covers to test the four subjects named in the statements.
- State List: Three statements call a subject a State subject, so you need to know the State List's limits.
- Concurrent List: Health and trade are split across lists, with some parts concurrent. Knowing this list helps you avoid confusing related entries.
- Union, State and Concurrent Lists: A quick comparison of the three lists, useful for sorting cross-border subjects from local ones.