1) Central/Union list – The Parliament makes laws and the central government exercises powers to administer and to impose tax on subjects listed here such as mines, posts and telegraphs, railways, defence etc.

2) State list – The state legislatures and governments have powers over the subjects in this list such as agriculture, police, public health etc.

3) Concurrent list – Both the centre and the states exercise powers with respect to matters in this list which includes education, electricity, trade unions etc.

There may be many matters which are not listed, like information technology. Over such matters, the Parliament and the central government exercise powers. The centre also has powers to make laws on matters in the state list in certain exceptional circumstances.