Constitution of India

All articles
Article 248

Residuary powers of legislation

Part XI: Relations between the Union and the States

(1) 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.

Amendment notes

  1. ¹Subs. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 3, for "Parliament" (w.e.f. 16-9-2016).

The Constitution of India (As on 1 May 2026). Includes every amendment up to the Constitution (One Hundred and Sixth Amendment) Act, 2023. The small raised numbers in the text point to the amendment notes below.

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