Hello Manikanta,

BA in humanities emphasis on soft skills and business studies generally focus on technical skills.

It doesn't matter whether B.A humanities or business studies . But, personally I would recommend to opt for B.A in humanities because it's easier and therefore you can devote more time for UPSC preparations.

you can take any subject according to your interest because in UPSC it is the interest that matters the most.

Good luck,

Hope it helps :)