Concurrent list in India

The Constitution of India gives a federal structure to the Republic of India, declaring it to be a "Union of States". of the Indian constitution specifies the distribution of legislative, administrative and executive powers between the Union, also known as the Central government, and the States of India. The legislative powers are categorised under a Union List, a State List and a Concurrent List, representing, respectively, the powers conferred upon the Union government, those conferred upon the State governments and the shared powers.

The federalism is asymmetric in that the devolved powers of the constituent units are not all the same. The state of Jammu and Kashmir was accorded a higher degree of autonomy than other States under the Article 370. The Union Territories are unitary type directly governed by the Union government though of the constitution stipulates two tier governance with an additional local elected government by the local citizens through out the country. However, Delhi and Puducherry have been accorded their own legislatures under Article 239A and 239AA respectively.

The power of the states and the Centre are defined by the constitution and the legislative powers are divided into three lists. i.e.

Union List consists of 100 items (previously 97 items) on which the parliament has exclusive power to legislate including: defence, armed forces, arms and ammunition, atomic energy, foreign affairs, war and peace, citizenship, extradition, railways, shipping and navigation, airways, posts and telegraphs, telephones, wireless and broadcasting, currency, foreign trade, inter-state trade and commerce, banking, insurance, control of industries, regulation and development of mines, mineral and oil resources, elections, audit of Government accounts, constitution and organisation of the Supreme Court, High Courts and union public service commission, income tax, custom duties and export duties, duties of excise, corporation tax, taxes on capital value of assets, estate duty, terminal taxes.

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