Answer and Explanation:
The correct answer is (c) Inter-State quarantine is a Union subject under the Union List.
Inter-State trade and commerce is a State subject under the State List: Incorrect. Inter-State trade and commerce is a subject under the Union List, not the State List.
Inter-State migration is a State subject under the State List: Incorrect. Inter-State migration is also under the Union List.
Inter-State quarantine is a Union subject under the Union List: Correct. Inter-State quarantine is listed as a Union subject in the Union List (Entry 29).
Corporation tax is a State subject under the State List: Incorrect. Corporation tax is under the Union List.
Therefore, the correct statement as per the Constitution of India is (c) Inter-State quarantine is a Union subject under the Union List.