Inter-State quarantine falls under the purview of the Union List (List I) in the Seventh Schedule of the Indian Constitution. This is because matters of inter-state significance, especially those related to health and disease control, are best handled by the central government to ensure uniformity and prevent the spread of diseases across state borders.

Let's examine why the other options are incorrect:

•  Option A is incorrect: Inter-State trade and commerce is explicitly mentioned in the Union List (List I), giving the central government the power to regulate commerce that transcends state boundaries.

• Option B is incorrect While individual states have some powers related to internal migration, Inter state migration is mentioned in the Union List.

• Option D is incorrect Corporation tax, levied on the net income of companies, is a subject under the Union List. However, the Constitution allows for the sharing of corporation tax revenue with states.