Legislative Distribution under the Seventh Schedule

The Seventh Schedule divides the subjects on which laws can be made between Parliament and State Legislatures through three lists. Read with Article 246, it establishes Union, State and Concurrent fields of legislation, combining State autonomy with Union predominance in specified situations.

The three legislative lists

The distribution generally places national concerns with the Union, local concerns with States, and subjects requiring shared responsibility in the Concurrent List.

• The Union List gives Parliament exclusive legislative power over subjects such as defence, foreign affairs, currency and banking.
• The State List ordinarily gives State Legislatures exclusive legislative power over subjects such as public order, police, public health and agriculture.
• The Concurrent List allows both Parliament and State Legislatures to legislate on subjects such as criminal law, marriage and divorce, education and forests.
• Under Article 246(4), Parliament may legislate on State List subjects for any part of India not included in a State.

Residuary powers and the special rule for GST

The lists do not exhaust every possible legislative subject, and the Constitution also provides a special arrangement for goods and services tax.

• Under Article 248, read with Union List Entry 97 and subject to Article 246A, Parliament has residuary legislative power over matters not enumerated in the State or Concurrent Lists, including unenumerated taxes.
• Under Article 246A, Parliament and State Legislatures can make GST laws, but Parliament has exclusive power where the supply takes place in the course of inter-State trade or commerce.

Overlapping fields and conflicting laws

Legislative entries are interpreted harmoniously. The pith and substance doctrine examines a law's true nature; incidental encroachment into another legislature's field does not by itself invalidate it.

• Article 246 gives the Union List priority over the other lists and the Concurrent List priority over the State List where legislative fields cannot be reconciled.
• Under Article 254, a Parliamentary law ordinarily prevails over a repugnant State law on a Concurrent List matter.
• A State law reserved for the President's consideration and receiving presidential assent can prevail within that State, but Parliament may subsequently override it.

When Parliament can legislate on State subjects

• Article 249 permits this when the Rajya Sabha passes the prescribed national-interest resolution.
• Article 250 permits this while a Proclamation of Emergency is in operation.
• Article 252 permits Parliament to legislate for two or more consenting States; other States may subsequently adopt that law.
• Article 253 empowers Parliament to legislate to implement international treaties, agreements and conventions, notwithstanding the ordinary distribution.