What subjects are in the Union List?

The Union List (List I) has 97 subjects including: Defence, Foreign Affairs, Atomic Energy, Railways, Banking, Insurance, Currency and Coins, Income Tax, Customs and Excise, Citizenship, Census, Post and Telegraph, and Inter-State trade. Parliament alone can legislate on these.

What subjects are in the Concurrent List?

The Concurrent List (List III) has 47 subjects including: Education (after 42nd Amendment), Forests, Electricity, Criminal Law (IPC, CrPC), Marriage and Divorce, Bankruptcy, Economic and Social Planning, Population Control, Labour laws, and Drugs. Both Parliament and State legislatures can make laws; Parliament prevails in conflict.

What is the Residuary Power?

Residuary Power (Article 248) means that any subject not mentioned in any of the three lists (Union, State, Concurrent) falls under Parliament's authority. In this respect, India is more centralized than the USA, where residuary powers are with the States.

When can Parliament legislate on State List subjects?

Parliament can legislate on State List subjects in four special situations: (1) National Emergency (Art. 352); (2) President's Rule in a state (Art. 356); (3) Rajya Sabha passes a resolution by 2/3rd majority that it is in national interest (Art. 249); (4) Two or more States request Parliament to legislate on a State subject (Art. 252).

Centre-State Relations — TNPSC Group 4 Polity Notes

Overview

India has a federal system with a strong Centre. The Constitution distributes legislative powers between the Union and States through three lists in the 7th Schedule. While India is a federation, it has several unitary features — the Centre can override States in many situations. This makes India what K.C. Wheare called "quasi-federal."

The Three Legislative Lists (7th Schedule)

List I — Union List

97 subjects — Parliament alone can legislate.

Key subjects:

Defence, Armed Forces, Border Security
Atomic Energy and Mineral Resources
Foreign Affairs and Treaties
Railways, Highways, Airways
Shipping and Navigation
Banking, Insurance, Stock Exchanges
Currency, Coinage, Foreign Exchange
Income Tax, Customs, Central Excise
Citizenship, Passports, Visas
Census, Elections, Supreme Court
Inter-State Trade and Commerce
Post and Telegraphs, Broadcasting

List II — State List

66 subjects — State Legislatures can normally legislate (Parliament can in exceptional circumstances).

Key subjects:

Public Order, Police
Land (acquisition, use, improvement)
Agriculture, Irrigation
Fisheries
Local Government (Panchayats, Municipalities)
Public Health and Sanitation
Hospitals and Dispensaries
Education (before 42nd Amendment — now Concurrent)
State Taxes (Sales Tax/VAT, Land Revenue, Stamp Duty on documents)
Roads, Bridges (intra-state)
Pilgrimages within India
Liquor (manufacture, sale)
Markets and Fairs

List III — Concurrent List

47 subjects — Both Parliament and State Legislatures can legislate. In case of conflict, Parliament's law prevails (repugnancy rule — Article 254).

Key subjects:

Education (transferred from State List by 42nd Amendment)
Forests (transferred from State List by 42nd Amendment)
Criminal Law (Indian Penal Code, Code of Criminal Procedure)
Marriage and Divorce
Bankruptcy and Insolvency
Labour — trade unions, industrial disputes, social security
Electricity
Drugs and Poisons
Economic and Social Planning
Population Control and Family Planning
Newspapers, Books, Printing Presses
Civil Procedure (CPC)
Price Control

Residuary Powers — Article 248

Any subject not listed in any of the three lists → Parliament can legislate (Article 248).

Unlike the USA where residuary powers are with States, in India the residuary powers are with the Centre — a centralising feature.

Administrative Relations — Centre over States

The Constitution gives Centre significant control over State administration:

Article 256: States must exercise their executive power to ensure compliance with Central laws.

Article 257: States must not impede or prejudice the exercise of Union executive power.

All-India Services (IAS, IPS, IFoS): Officers of these services work under State governments but are appointed by the Centre — the Centre can transfer them between states.

Financial Relations

Distribution of Taxes

Tax	Who Levies	Who Collects	Who Gets
Income Tax	Union	Union	Shared (Centre + States via Finance Commission)
Corporate Tax	Union	Union	Centre
GST (CGST)	Union	Union	Centre
GST (SGST)	State	State	State
GST (IGST)	Union	Union	Shared
Customs	Union	Union	Centre

Finance Commission (Article 280)

Constituted every 5 years by the President
Recommends distribution of Central taxes between Centre and States
Also recommends grants-in-aid to States
16th Finance Commission currently in operation (constituted 2023)

Special Provisions for States

Some States have special provisions under Articles 371-371J:

Article	State
Art. 370 (now abrogated, 2019)	Jammu & Kashmir
Art. 371	Maharashtra, Gujarat
Art. 371A	Nagaland
Art. 371D	Andhra Pradesh / Telangana
Art. 371G	Mizoram
Art. 371J	Hyderabad-Karnataka region

Inter-State Council and Zonal Councils

Inter-State Council (Article 263):

Set up by President for coordination between Centre and States
Advises on disputes and matters of common interest
Established in 1990; meets periodically

Zonal Councils:

India divided into 5 Zones with Zonal Councils (North, South, Central, East, West)
Advisory body for inter-state coordination
Home Minister is the common chairman of all Zonal Councils
Tamil Nadu is in the Southern Zonal Council

Important for Exam - 7th Schedule = Union List (97), State List (66), Concurrent List (47) - Residuary powers = with Centre (Article 248) — unlike USA - Education + Forests = moved to Concurrent List by 42nd Amendment - Article 254 = In Concurrent List conflict, Parliament's law prevails - Finance Commission = Article 280; constituted every 5 years - GST = 101st Amendment 2016 (Article 246A) - Tamil Nadu in Southern Zonal Council - Parliament can legislate on State List if: National Emergency, President's Rule, or Rajya Sabha 2/3 resolution

Previous Year TNPSC Questions

Click an option to reveal the answer and explanation.

The 7th Schedule of the Indian Constitution contains:

In the case of conflict between State and Union laws on a Concurrent List subject, which law prevails?

Which of the following is a State List subject?

Residuary powers in India are vested in:

Which amendment transferred "Education" from State List to Concurrent List?

Tamil Nadu is part of which Zonal Council?

Frequently Asked Questions

The 7th Schedule contains three lists: Union List (97 subjects — only Parliament legislates), State List (66 subjects — only State legislature legislates, but Parliament can in special circumstances), and Concurrent List (47 subjects — both Parliament and State can legislate; in case of conflict, Parliament's law prevails).