- Taxes other than stamp duties on transactions in stock exchanges and futures markets.
- Rates of stamp duty in respect of bills of exchange, cheques, promissory notes, bills of lading, letters of credit, policies of insurance, transfer of shares, debentures, proxies and receipts.
- Taxes on the sale or purchase of newspapers and on advertisements published therein.
- Offences against laws with respect to any of the matters in this List.
- Inquiries, surveys and statistics for the purpose of any of the matters in this List.
- Jurisdiction and powers of all courts, except the Supreme Court, with respect to any of the matters in this List; admiralty jurisdiction.
- Fees in respect of any of the matters in this List, but not including fees taken in any court.
- Any other matter not enumerated in List II or List III including any tax not mentioned in either of those Lists.
List II—State List
- Public order (but not including the use of naval, military or air forces or any other armed forces of the Union in aid of the civil power).
- Police, including railway and village police.
- Administration of justice; constitution and organisation of courts, except the Supreme Court and the High Court; officers and servants of the High Court; procedure in rent and revenue courts; fees taken in all courts except the Supreme Court.
- Prisons, reformatories, Borstal institutions and other institutions of a like nature, and persons detained therein; arrangements with other States for the use of prisons and other institutions.
- Local government, that is to say, the constitution and powers of municipal corporations, improvement trusts, district boards, mining settlement authorities and other local authorities for the purpose of local self-government or village administration.
- Public health and sanitation; hospitals and dispensaries.
- Pilgrimages, other than pilgrimages to places outside India.
- Intoxicating liquors, that is to say, the production, manufacture, possession, transport,