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