The Sarkaria Commission classified reserved bills into:
- Bills which must be reserved (e.g., derogating High Court powers, relating to water/electricity taxes, falling under financial emergency).
- Bills which may be reserved for specific purposes (e.g., to secure immunity from Articles 14 and 19, relating to Concurrent List subjects, imposing trade restrictions).
- Bills which may not fall under above categories but may be reserved by the Governor (Article 200).