Part XI — Relations Between the Union and the States · Chapter I — Legislative Relations
Article 248 — Residuary powers of legislation
Constitution of India · Free to read
(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.