List

Subjects covered

Union List

Atomic energy and mineral resources necessary for its production

Railways

National highways

Shipping and navigation on national waterways

Maritime shipping and navigation

Lighthouses for the safety of shipping and aircraft

Major ports

Port quarantine, seaman and marine hospitals

Airways; aircraft and air navigation, provision of aerodromes

Carriage of passengers and goods by railway, sea, air national waterways

Posts and telegraphs; telephones, wireless, broadcasting and other like forms of communication

Oil fields and mineral oil resources; petroleum and petroleum products; other liquids and substances which are inflammable

Regulation of mines and mineral development in public interest

Regulation of labour and safety in mines and oil fields

Regulation of development of inter-state rivers and river valleys

Terminal taxes on goods or passengers, carried by railway, sea or air; taxes on railway fares and freights

State List

Public health and sanitation

Communications, that is, roads, bridges, ferries and other means of communication not specified in Union List

Water, that is, water supplies, irrigation and canals, drainage and embankments, water storage and water power

Land, that is, right in or over land, land tenures and the collection of rents

Regulation of mines and mineral development

Gas and gas-works

Taxes on mineral rights

Taxes on the consumption of sale of electricity

Concurrent List

Taxes on goods and passengers carried by road or on inland waterways

Tolls

Forests

Economic and social planning

Ports other than major ports

Shipping and navigation on inland waterways

Electricity