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- Taxes on mineral rights subject to any limitations imposed by Parliament by law relating to mineral development.
- Duties of excise on the following goods manufactured or produced in the State and countervailing duties at the same or lower rates on similar goods manufactured or produced elsewhere in India:—
but not including medicinal and toilet preparations containing alcohol or any substance included in sub-paragraph (b) of this entry.(a) alcoholic liquors for human consumption;(b) opium, Indian hemp and other narcotic drugs and narcotics;
- Taxes on the entry of goods into a local area for consumption, use or sale therein.
- Taxes on the consumption or sale of electricity.
- Taxes on the sale or purchase of goods other than newspapers.
- Taxes on advertisements other than advertisements published in the newspapers.
- Taxes on goods and passengers carried by road or on inland waterways.
- Taxes on vehicles, whether mechanically propelled or not, suitable for use on roads, including tramcars subject to the provisions of entry 35 of List III.
- Taxes on animals and boats.
- Tolls.
- Taxes on professions, trades, callings and employments.
- Capitation taxes.
- Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling.
- Rates of stamp duty in respect of documents other than those specified in the provisions of List I with regard to rates of stamp duty.
- Offences against laws with respect to 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.
- Fees in respect of any of the matters in this List, but not including fees taken in any court.
List III—Concurrent List
- Criminal law, including all matters included in the Indian Penal Code at the commencement of this Constitution but excluding offences against laws with respect to any of the matters specified in List I or List II and excluding the use of naval, military or air forces or any other armed
