SXJEEL

97. How does the Constitution divide the taxing powers between the Centre and the states

1 min read

  • The Parliament has exclusive power to levy taxes on subjects enumerated in the Union List (which are 13 in number).
  • The state legislature has exclusive power to levy taxes on subjects enumerated in the State List (which are 18 in number).
  • There are no tax entries in the Concurrent List.
  • The residuary power of taxation is vested in the Parliament.

Graph View

Backlinks