Under the Constitution of India ........

Indian Polity Centre - State Relations

Under the Constitution of India

Labour is a subject in the State List where only the State Governments are competent to enact legislation subject to legislation on special conditions by Parliament

Labour is a subject in the Concurrent List where both the Central & State Governments are competent to enact legislation subject to certain matters being reserved for the Centre

Labour is a subject in the Union List only where the Central Government is competent to enact legislation

Labour is a subject in the Concurrent List where both the Central & State Governments are competent to enact legislation subject to certain matters being reserved for the State

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Explanation:

Labour is in Union as well as concurrent list with some matters to be dealt as residuary list matters. This helps ensure uniformity across India as well as deal with the variations in the socio-cultural economic factors that necessitate a difference in legislation. You need to choose the best option among all, which would be B.

These figure in the concurrent list:

Entry No. 22 Trade Unions; industrial and labour disputes.
Entry No. 23 Social Security and insurance, employment and unemployment.
Entry No. 24 Welfare of labour including conditions of work, provident funds, employers "invalidity and old age pension and maternity

These figure in the Union List: