Question

With reference to the distribution of legislative subjects in the Indian Constitution, consider the following statements:

1. The Union List includes subjects like defence, foreign affairs, and residuary powers.

2. The State List includes subjects like public health, agriculture, and law and order.

3. The 101st Amendment Act of 2016 granted concurrent powers to both Parliament and state legislatures for goods and services tax (GST).

4. In case of a conflict between a central law and a state law on a Concurrent List subject, the central law always prevails.

Which of the statements given above are correct?

• A. 1, 2, and 3 only
• B. 1 and 2 only
• C. 2, 3, and 4 only
• D. 1, 3, and 4 only

Answer 1

Answer:

A. 1, 2, and 3 only

Distribution of Legislative Subjects in the Indian Constitution

• The Seventh Schedule of the Indian Constitution outlines the distribution of legislative powers between the Union (Central) government and the State governments. This schedule is divided into three lists: the Union List, the State List, and the Concurrent List.
• This tripartite distribution is a key feature of India's federal structure, ensuring a balance of power while maintaining the supremacy of the Union in certain matters.

Union List (List-I)

• The Union List contains 97 subjects (originally 97, now 100 entries numerically but content-wise similar) on which the Parliament has exclusive power to make laws.
• Key subjects include Defence, Foreign Affairs, Railways, Banking, Currency, Atomic Energy, Posts and Telegraphs, Citizenship, War and Peace, and Union Taxes.
• Regarding Residuary Powers, Article 248 of the Constitution states that Parliament has the exclusive power to make any law with respect to any matter not enumerated in the Concurrent List or the State List. This means subjects not explicitly listed in the State or Concurrent Lists fall under the Union's legislative domain.

State List (List-II)

• The State List comprises 66 subjects (originally 66, now 61 entries numerically) on which the State Legislatures have the exclusive power to make laws.
• Important subjects include Public Order, Police, Public Health and Sanitation, Hospitals and Dispensaries, Local Government, Land, Liquor, Trade and Commerce within the state, Agriculture, Fisheries, and State Taxes.
• However, Parliament can legislate on State List subjects under certain extraordinary circumstances (e.g., during a National Emergency, when Rajya Sabha passes a resolution, for implementing international treaties, or during President's Rule).

Concurrent List (List-III)

• The Concurrent List includes 47 subjects (originally 47, now 52 entries numerically) on which both Parliament and State Legislatures can make laws.
• Examples include Criminal Law, Civil Procedure, Marriage and Divorce, Forests, Education, Trade Unions, Drugs and Poisons, Economic and Social Planning, and Electricity.
• Five subjects were transferred from the State List to the Concurrent List by the 42nd Amendment Act of 1976:
  • Education
  • Forests
  • Weights and Measures
  • Protection of Wild Animals and Birds
  • Administration of Justice (except the Supreme Court and High Courts), Constitution and Organisation of all courts subordinate to the Supreme Court.

Conflict Resolution in Concurrent List

• Article 254 of the Constitution deals with the inconsistency between laws made by Parliament and laws made by the Legislatures of States on subjects in the Concurrent List.
• Generally, if there is a conflict, a Central Law prevails over a State Law on the same subject.
• However, there is an important exception: If a State Law on a Concurrent List subject has been reserved for the consideration of the President and has received his assent, then that State Law will prevail in that particular state. Even in such cases, Parliament retains the power to enact a law on the same matter, or amend, vary, or repeal the State Law later.

Goods and Services Tax (GST) and the 101st Amendment Act, 2016

• The 101st Constitutional Amendment Act, 2016, revolutionized India's indirect tax system by introducing the Goods and Services Tax (GST).
• It inserted a new Article 246A into the Constitution. This article specifically grants both Parliament and the State Legislatures the power to make laws with respect to GST.
• This effectively creates a concurrent power for GST, allowing both the Union Government (through CGST) and the State Governments (through SGST) to levy and collect the tax. IGST is levied on inter-state supplies by the Union.