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The Constitution of India delineates three lists: (i) Union List, (ii) State List, and (iii) Concurrent List based on the Government of India Act of 1935. Parliament has the exclusive power to legislate on the matters enumerated in the Union List which contains 97 items. The State Legislatures have the exclusive power to legislate with respect to matters enumerated in the State List which contains 66 subjects. The Concurrent List after 42nd Amendment contains 52 subjects. The Parliament as well as State Legislatures may legislate over them but in case of conflict, the Central law prevails over the state law. The Residuary powers are given to the Union Parliament.
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Legislative powers are devided into three lists, i.e. state, central, and concurrent list.
Only state and make decisions on contents of state list, central can make decisions on the contents of central list and both state and central is responsible for concurrent list i.e. education, finance etc. But during the time of presidential rule all the list are considered absolute and only president has the authority to make decisions.
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