Article 248

Part XI — Relations between the Union and the States · Constitution of India

Article 248

Residuary powers of legislation. (1) Subject to article 246A, Parliament has exclusive power to make any law with respect to any matter not enumerated in the Concurrent List or State List. (2) Such power shall include the power of making any law imposing a tax not mentioned in either of those Lists.

In plain wordsAny subject not mentioned in the State List or the Concurrent List belongs to Parliament alone, including the power to create new kinds of taxes. Topics nobody imagined in 1950 go to the central government by default.

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