• The functions and powers of the state and the Central government are divided into three lists.
• These lists are Union list, State list and Combined list.
• Various subjects are included in these lists and the union or the states have to function – accordingly.
• These lists have been mentioned in our Constitution.

A. Union List:

• There are 97 subjects in the Union list.
• The subjects mentioned in the Union list are to be handled by the Central government.
• Various subjects like census, relation with foreign countries, defence, banking and finance, election, formation of laws for citizens, telegraph, postal services, insurance service, nuclear power services, sea/rail/road/air services, etc. are included in this list.

B. State list:

• There are 66 subjects in the State list.
• The subjects mentioned in the State list are to be handled by the Legislative Assembly and the members of the Cabinet.
• Various subjects like health, agriculture, forest, local self-rule institutes (Panchayat), etc. are included in this list.

C. Combined list:

• There are 47 subjects in the Combined list.
• The Combined list is also called Concurrent list.
• The subjects mentioned in the Combined list are to be jointly or individually handled by the Union government or Central government as well as the State government.
• Both the state government and the Central government form laws for the subjects mentioned in this list.
• Various subjects like crime, tax or revenue, divorce, literacy, industry, employment, electricity, etc. are included in this list.