Constitution of India · Part XI: Relations Between the Union and the States · Distribution of Legislative Powers
Article 248: Residuary powers of legislation
In plain words
Subject to article 246A, Parliament alone can make laws on any matter not listed in the Concurrent List or State List, including laws imposing any tax not mentioned in either List. These are its residuary powers.
A simplified explanation, prepared with AI assistance from the official text below and checked automatically against it for numbers and cross-references. The official text is the law and prevails over this summary. Not legal advice.
Official text
(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.
Source: India Code (Legislative Department), the official text of the Constitution of India. As amended up to the Constitution (One Hundred and Sixth Amendment) Act, 2023. Text as on 10 September 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the article 248
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State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others
The questions for consideration were: 1) Whether appellants-assessees, engaged in broadcasting of signals etc. through television channels to subscribers of those channels, were liable to pay entertainment tax under…
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Union of India & Others v. Future Gaming Solutions Pvt. Ltd. & Another Etc.
Matter pertains to the correctness of the judgments of the High Court setting aside various amendments made to the Finance Act, 1994; and whether sole distributor/purchaser of the lottery tickets is liable to pay…
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State of U.P. & Ors v. M/S Lalta Prasad Vaish and Sons
The issues which arise for adjudication in this reference pertain to the scope of the power of the State Legislatures under Entry 8 and the meaning of the phrase “intoxicating liquor”. The question is whether…
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K. Arumugam v. Union of India & Others Etc.
Appellant-assessees purchased Kerala State Lotteries from the District Lottery Offices and other States’ lotteries in bulk from registered promoters at a discounted rate. The appellant subsequently sold them to…
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Industries Ltd. v. Union of India [2000] Supp. 4 SCR 44 : (2001) 1
The questions which arose for determination are as to what is the true nature of royalty determined u/s.9 r/w s.15(1) of the Mines and Minerals (Development and Regulation) Act, 1957; whether royalty is in the nature of…
- In Re: Article 370 of the Constitution v. .
- Patna v. M/S Shapoorji Pallonji and Company Pvt. Ltd . & Ors.
- Independent Schools’ Federation of India (Regd.) v. Union of India and Another
- M/S. Total Environment Building Systems Pvt. Ltd v. The Deputy Commissioner of Commercial Taxes & Ors
- Union of India & Anr v. M/S Mohit Minerals Pvt. Ltd. Through Director
- State of Karnataka & Anr. Etc. v. State of Meghalaya & Anr. Etc.
- Jalkal Vibhag Nagar Nigam & Ors. v. Pradeshiya Industrial and Investment Corporation & Anr.
- Brajesh Singh v. Sunil Arora & Ors.
- The Project Director, Project Implementation Unit v. P.V. Krishnamoorthy and Ors.
- Skill Lotto Solutions Pvt. Ltd. v. Union of India & Ors.
- Indore Development Authority v. Manoharlal & Ors. Etc.
- Rajendra Diwan v. Pradeep Kumar Ranibala & Anr.
- Justice K. S. Puttaswamy (Retd.) v. Union of India & Ors.
- Public Interest Foundation & Ors. v. Union of India & Anr.
- Sonu@Amar v. State of Haryana
- Binoy Viswam v. Union of India & Ors.
- Jindal Stainless Ltd. & Anr v. State of Haryana & Ors
- Lily Thomas v. Union of India & Ors.
- M/S. P.G.F. Limited & Ors. v. Union of India & Another
- Gvk Inds. Ltd. & Anr. v. The Income Tax Officer & Anr.
- Offshore Holdings Pvt. Ltd. v. Bangalore Development Authority & Ors .
- Association of Leasing and Financial Service Companies v. Union of India and Ors.
- A. Manjula Bhashini & Others v. The Managing Director, Ap. Womens Cooperative Finance Corporation Ltd. and Another,
- Southern Petrochemical Industries Co. Ltd. v. Electricity Inspector and E.T.I.0. and Ors.
- The State of West Bengal and Ors. v. Kesoram Industries Ltd. and Ors.
- Naga People'S Movement of Human Rights Etc. v. Union of India
- Vam Organic Chemicals Ltd. and Anr. v. U. P. Excise Act 1910
- New Delhi Municipal Council v. State of Punjab Etc. Etc.
- Kartar Singh v. State of Punjab
- Supreme Court Advocates-On-Record Association and Anr. v. Union of India
- Commissioner of Wealth Tax v. Dr. Karan Singh and Others Etc.
- Raghunathrao Ganpatrao Etc. Etc. v. Union of India
- Vijay Kumar Sharma & Ors. Etc. v. State of Karnataka & Ors. Etc.