In the Constitution of India, the Union, State and Concurrent Lists are given in the:

The schedules of the Constitution are lists attached to it that give details on particular subjects. The Seventh Schedule deals with the division of legislative powers between the Union and the states. It contains three lists: List I (Union List), List II (State List) and List III (Concurrent List). Article 246 refers to this schedule and gives Parliament and the state legislatures power to make laws on the subjects in these lists.

The Constitution originally had 8 schedules; it now has 12. A quick overview:

• First Schedule: names of states and Union Territories and their territories.
• Second Schedule: salaries and allowances of the President, Governors, judges, the Comptroller and Auditor General and others.
• Third Schedule: forms of oaths and affirmations.
• Fourth Schedule: allocation of seats in the Rajya Sabha.
• Fifth Schedule: administration of Scheduled Areas and Scheduled Tribes in most states.
• Sixth Schedule: administration of tribal areas in Assam, Meghalaya, Tripura and Mizoram.
• Seventh Schedule: Union, State and Concurrent Lists.
• Eighth Schedule: the 22 recognised languages.

Ninth Schedule: laws protected from judicial review (added by the 1st Amendment, 1951), though the Supreme Court held in 2007 (I.R. Coelho case) that laws added after 24 April 1973 can be reviewed.

Tenth Schedule: anti-defection law (52nd Amendment, 1985).

Eleventh Schedule: 29 subjects for panchayats (73rd Amendment, 1992).

Twelfth Schedule: 18 subjects for municipalities (74th Amendment, 1992).

GST, introduced in 2017, is levied under Article 246A, which gives both Parliament and states power to tax goods and services, outside the three lists.

Why not the other options?

• ✗The Fifth Schedule deals with Scheduled Areas and Scheduled Tribes.
• ✗The Sixth Schedule deals with tribal areas in four north-eastern states.
• ✗The Ninth Schedule contains laws protected from judicial review.