248Residuary powers of legislation
Article 248 · Part XI · Distribution of Legislative Powers
(1)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.
1 Subs. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 3, for "Parliament" (w.e.f. 16-9-2016).