SCHEDULE-SECTION OF:1-16
SEVENTH SCHEDULE
SECTION OF:1-16
LIST I-UNION LIST(1 TO 14)
1. Defence of India and every part thereof including preparation for defense and all such acts as may be conducive in times of war to its prosecution and after its termination to effective demobilization.
2. Naval, military, and air forces; any other armed forces of the Union.
1[2A. Deployment of any armed force of the Union or any other force subject to the control of the Union or any contingent or unit thereof in any State in aid of the civil power; powers, jurisdiction, privileges, and liabilities of the members of such forces while on such deployment.]
3. Delimitation of cantonment areas, local self-government in such areas, the constitution and powers within such areas of cantonment authorities, and the regulation of house accommodation (including the control of rents) in such areas
4. Naval, military, and air force works.
5. Arms, firearms, ammunition, and explosives.
6. Atomic energy and mineral resources necessary for its production.
7. Industries declared by Parliament by law to be necessary for the purpose of defense or for the prosecution of the war.
8. Central Bureau of Intelligence and Investigation.
9. Preventive detention for reasons connected with Defence, Foreign Affairs, or the security of India; persons subjected to such detention.
10. Foreign affairs; all matters which bring the Union into relation with any foreign country.
11. Diplomatic, consular, and trade representation.
12. United Nations Organisation
13. Participation in international conferences, associations, and other bodies and implementing of decisions made thereat
14. Entering into treaties and agreements with foreign countries and implementing treaties, agreements, and conventions with foreign countries
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LIST I-UNION LIST(15 TO 30)
15. War and peace.
16. Foreign jurisdiction.
17. Citizenship, naturalization, and aliens.
18. Extradition.
19. Admission into, and emigration and expulsion from, India; passports and visas.
20. Pilgrimages to places outside India.
21. Piracies and crimes committed on the high seas or in the air; offenses against the law of nations committed on land or the high seas or in the air.
22. Railways.
23. Highways declared by or under law made by Parliament to be national highways
24. Shipping and navigation on inland waterways, declared by Parliament by law to be national waterways, as regards mechanically propelled vessels; the rule of the road on such waterways.
25. Maritime shipping and navigation, including shipping and navigation on tidal waters; provision of education and training for the mercantile marine and regulation of such education and training provided by States and other agencies.
26. Lighthouses, including lightships, beacons, and other provisions for the safety of shipping and aircraft
27. Ports declared by or under law made by Parliament or existing law to be major ports, including their delimitation, and the constitution and powers of port authorities therein.
28. Port quarantine, including hospitals connected therewith; seamen's and marine hospitals.
29. Airways; aircraft and air navigation; provision of aerodromes; regulation and organization of air traffic and of aerodromes; provision for aeronautical education and training and regulation of such education and training provided by States and other agencies.
30. Carriage of passengers and goods by railway, sea, or air, or by national waterways in mechanically propelled vessels.
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LIST I-UNION LIST(31 TO 49)
31. Posts and telegraphs; telephones, wireless, broadcasting, and other forms of communication.
32. Property of the Union and the revenue therefrom, but as regards property situated in a State 1*** subject to legislation by the State, save in so far as Parliament by law otherwise provides.
2[33* * * * *]
34. Courts of wards for the estates of Rulers of Indian States.
35. Public debt of the Union.
36. Currency, coinage, and legal tender; foreign exchange.
37. Foreign loans.
38. Reserve Bank of India.
39. Post Office Savings Bank.
40. Lotteries organized by the Government of India or the Government of a State.
41. Trade and commerce with foreign countries; import and export across customs frontiers; definition of customs frontiers.
42. Inter-State trade and commerce.
43. Incorporation, regulation, and winding up of trading corporations, including banking, insurance, and financial corporations, but not including cooperative societies.
44. Incorporation, regulation, and winding up of corporations, whether trading or not, with objects not confined to one State, but not including universities.
45. Banking.
46. Bills of exchange, cheques, promissory notes, and other like instruments.
47. Insurance
48. Stock exchanges and futures markets.
49. Patents, inventions, and designs; copyright; trade-marks and merchandise marks.
LIST I-UNION LIST(50 TO 63)
50. Establishment of standards of weight and measure.
51. Establishment of standards of quality for goods to be exported out of India or transported from one State to another.
52. Industries, the control of which by the Union is declared by Parliament by law to be expedient in the public interest.
53. Regulation and development of oilfields and mineral oil resources; petroleum and petroleum products; other liquids and substances declared by Parliament by law to be dangerously inflammable.
54. Regulation of mines and mineral development to the extent to which such regulation and development under the control of the Union are declared by Parliament by law to be expedient in the public interest.
55. Regulation of labor and safety in mines and oilfields.
56. Regulation and development of inter-State rivers and river valleys to the extent to which such regulation and development under the control of the Union are declared by Parliament by law to be expedient in the public interest.
57. Fishing and fisheries beyond territorial waters.
58. Manufacture, supply, and distribution of salt by Union agencies; regulation and control of manufacture, supply, and distribution of salt by other agencies.
59. Cultivation, manufacture, and sale for export, of opium.
60. Sanctioning of cinematograph films for exhibition.
61. Industrial disputes concerning Union employees
62. The institutions known at the commencement of this Constitution as the National Library, the Indian Museum, the Imperial War Museum, the Victoria Memorial and the Indian War Memorial, and any other like institution financed by the Government of India wholly or in part and declared by Parliament by law to be an institution of national importance.
63. The institutions known at the commencement of this Constitution as the Benares Hindu University, the Aligarh Muslim University, and the 1 [Delhi University; the University established in pursuance of article 371E;] any other institution declared by Parliament by law to be an institution of national importance
LIST I-UNION LIST(64 TO 75)
64. Institutions for scientific or technical education financed by the Government of India wholly or in part and declared by Parliament by law to be institutions of national importance.
65. Union agencies and institutions for—
(a) professional, vocational, or technical training, including the training of police officers; or
(b) the promotion of special studies or research; or
(c) scientific or technical assistance in the investigation or detection of crime.
66. Coordination and determination of standards in institutions for higher education or research and scientific and technical institutions.
67. Ancient and historical monuments and records, and archaeological sites and remains, 1[declared by or under law made by Parliament] to be of national importance.
68. The Survey of India, the Geological, Botanical, Zoological and Anthropological Surveys of India; Meteorological organizations.
70. Union Public Service; All-India Services; Union Public Service Commission
71. Union pensions, that is to say, pensions payable by the Government of India or out of the Consolidated Fund of India.
72. Elections to Parliament, to the Legislatures of States, and to the offices of President and Vice-President; the Election Commission.
73. Salaries and allowances of members of Parliament, the Chairman and Deputy Chairman of the Council of States, and the Speaker and Deputy Speaker of the House of the People.
74. Powers, privileges, and immunities of each House of Parliament and of the members and the Committees of each House; enforcement of attendance of persons for giving evidence or producing documents before committees of Parliament or commissions appointed by Parliament.
75. Emoluments, allowances, privileges, and rights in respect of leave of absence, of the President and Governors; salaries and allowances of the Ministers for the Union; the salaries, allowances, and rights in respect of leave of absence and other conditions of service of the Comptroller and auditor general of India.
LIST I-UNION LIST(76 TO 85)
76. Audit of the accounts of the Union and of the States.
77. Constitution, organization, jurisdiction, and powers of the Supreme Court (including contempt of such Court), and the fees are taken therein; persons entitled to practice before the Supreme Court.
78. Constitution and organization 1[(including vacations)] of the High Courts except for provisions as to officers and servants of High Courts; persons entitled to practice before the High Courts.
2[79. Extension of the jurisdiction of a High Court to, and exclusion of the jurisdiction of a High Court from, any Union territory.]
80. Extension of the powers and jurisdiction of members of a police force belonging to any State to any area outside that State, but not so as to enable the police of one State to exercise powers and jurisdiction in any area outside that State without the consent of the Government of the State in which such area is situated; extension of the powers and jurisdiction of members of a police force belonging to any State to railway areas outside that State.
81. Inter-State migration; inter-State quarantine.
82. Taxes on income other than agricultural income.
83. Duties of customs including export duties.
3[84. Duties of excise on the following goods manufactured or produced in India, namely:—
(a) petroleum crude;
(b) high-speed diesel;
(c) motor spirit (commonly known as petrol);
(d) natural gas;
(e) aviation turbine fuel; and
(f) tobacco and tobacco products.]
85. Corporation tax.
LIST I-UNION LIST(86 TO 97)
86. Taxes on the capital value of the assets, exclusive of agricultural land, of individuals and companies; taxes on the capital of companies.
87. Estate duty in respect of property other than agricultural land
88. Duties in respect of succession to property other than agricultural land.
89. Terminal taxes on goods or passengers, carried by railway, sea, or air; taxes on railway fares and freights.
90. Taxes other than stamp duties on transactions in stock exchanges and futures markets.
91. 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.
1[92. * * * * * *]
2 [92A. Taxes on the sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter-State trade or commerce.]
3 [92B. Taxes on the consignments of goods (whether the consignment is to the person making it or to any other person), where such consignment takes place in the course of inter-State trade or commerce.]
4[92C. * * * * * *]
93. Offences against laws with respect to any of the matters in this List.
94. Inquires, surveys, and statistics for the purpose of any of the matters in this List.
95. Jurisdiction and powers of all courts, except the Supreme Court, with respect to any of the matters in this List; admiralty jurisdiction.
96. Fees in respect of any of the matters in this List, but not including fees taken in any court.
97. Any other matter not enumerated in List II or List III including any tax not mentioned in either of those Lists.
LIST II-UNION LIST(1 TO 12)
1. Public order (but not including 1[the use of any naval, military or air force or any other armed force of the Union or of any other force subject to the control of the Union or of any contingent or unit thereof] in aid of the civil power).
2[2. Police (including railway and village police) subject to the provisions of entry 2A of List I.]
3. 3*** Officers and servants of the High Court; procedure in rent and revenue courts; fees taken in all courts except the Supreme Court.
4. 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.
5. 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.
6. Public health and sanitation; hospitals and dispensaries.
7. Pilgrimages, other than pilgrimages to places outside India.
8. Intoxicating liquors, that is to say, the production, manufacture, possession, transport, purchase, and sale of intoxicating liquors.
9. Relief of the disabled and unemployable.
10. Burials and burial grounds; cremations and cremation grounds
4[11* * * * *]
12. Libraries, museums, and other similar institutions controlled or financed by the State; ancient and historical monuments and records other than those 5[declared by or under law made by Parliament] to be of national importance
LIST II-UNION LIST(13 TO 26)
13. Communications, that is to say, roads, bridges, ferries, and other means of communication not specified in List I; municipal tramways; ropeways; inland waterways and traffic thereon subject to the provisions of List I and List III with regard to such waterways; vehicles other than mechanically propelled vehicles.
14. Agriculture, including agricultural education and research, protection against pests, and prevention of plant diseases.
15. Preservation, protection, and improvement of stock and prevention of animal diseases; veterinary training and practice.
16. Pounds and the prevention of cattle trespass
17. Water, that is to say, water supplies, irrigation and canals, drainage and embankments, water storage, and water power subject to the provisions of entry 56 of List I
18. Land, that is to say, rights in or over land, land tenures including the relation of landlord and tenant, and the collection of rents; transfer and alienation of agricultural land; land improvement and agricultural loans; colonization.
1[19* * * * *
20* * * * *]
21. Fisheries.
22. Courts of wards subject to the provisions of entry 34 of List I; encumbered and attached estates.
23. Regulation of mines and mineral development subject to the provisions of List I with respect to regulation and development under the control of the Union.
24. Industries subject to the provisions of 2[entries 7 and 52] of List I.
25. Gas and gas works.
26. Trade and commerce within the State are subject to the provisions of entry 33 of List III.
LIST II-UNION LIST(27 TO 44)
27. Production, supply, and distribution of goods are subject to the provisions of entry 33 of List III.
28. Markets and fairs
1[29* * * * *]
30. Money-lending and money-lenders; relief of agricultural indebtedness.
31. Inns and inn-keepers.
32. Incorporation, regulation, and winding up of corporations, other than those specified in List I, and universities; unincorporated trading, literary, scientific, religious, and other societies, and associations; co-operative societies.
33. Theatres and dramatic performances; cinemas subject to the provisions of entry 60 of List I; sports, entertainments, and amusements.
34. Betting and gambling
35. Works, lands, and buildings vested in or in the possession of the State
2[36* * * * *]
37. Elections to the Legislature of the State subject to the provisions of any law made by Parliament.
38. Salaries and allowances of members of the Legislature of the State, of the Speaker and Deputy Speaker of the Legislative Assembly, and, if there is a Legislative Council, of the Chairman and Deputy Chairman thereof.
39. Powers, privileges, and immunities of the Legislative Assembly and of the members and the committees thereof, and, if there is a Legislative Council, of that Council and of the members and the committees thereof; enforcement of attendance of persons for giving evidence or producing documents before committees of the Legislature of the State.
40. Salaries and allowances of Ministers for the State.
41. State public services; State Public Service Commission
42. State pensions, that is to say, pensions payable by the State or out of the Consolidated Fund of the State.
43. Public debt of the State.
44. Treasure trove.
LIST II-UNION LIST(45 TO56)
45. Land revenue, including the assessment and collection of revenue, the maintenance of land records, survey for revenue purposes and records of rights, and alienation of revenues
46. Taxes on agricultural income.
47. Duties in respect of succession to agricultural land.
48. Estate duty in respect of agricultural land.
49. Taxes on lands and buildings
50. Taxes on mineral rights are subject to any limitations imposed by Parliament by law relating to mineral development.
51. 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:—
(a) alcoholic liquors for human consumption;
(b) opium, Indian hemp, and other narcotic drugs and narcotics, but not including medicinal and toilet preparations containing alcohol or any substance included in sub-paragraph (b) of this entry.
1[52. * * * * * *]
53. Taxes on the consumption or sale of electricity
2[54. Taxes on the sale of petroleum crude, high-speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel, and alcoholic liquor for human consumption, but not including sale in the course of inter-State trade or commerce or sale in the course of international trade or commerce of such goods.]
3[55. * * * * * *]
56. Taxes on goods and passengers carried by road or on inland waterways.
LIST II-UNION LIST(57 TO 66)
57. 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.
58. Taxes on animals and boats.
59. Tolls
60. Taxes on professions, trades, callings, and employment.
61. Capitation taxes.
1[62. Taxes on entertainments and amusements to the extent levied and collected by a Panchayat or a Municipality or a Regional Council or a District Council.]
63. 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.
64. Offences against laws with respect to any of the matters in this List
65. Jurisdiction and powers of all courts, except the Supreme Court, with respect to any of the matters in this List.
66. Fees in respect of any of the matters in this List, but not including fees taken in any court.
LIST III-CONCURRENT LIST( 1 TO 4)
1. Criminal law, including all matters included in the Indian Penal Code at the commencement of this Constitution but excluding offenses 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 forces of the Union in aid of the civil power.
2. Criminal procedure, including all matters included in the Code of Criminal Procedure at the commencement of this Constitution.
3. Preventive detention for reasons connected with the security of a State, the maintenance of public order, or the maintenance of supplies and services essential to the community; persons subjected to such detention.
4. Removal from one State to another State of prisoners, accused persons, and persons subjected to preventive detention for reasons specified in entry 3 of this List.
LIST III-CONCURRENT LIST(5 TO 20)
5. Marriage and divorce; infants and minors; adoption; wills, intestacy, and succession; joint family and partition; all matters in respect of which parties in judicial proceedings were immediately before the commencement of this Constitution subject to their personal law.
6. Transfer of property other than agricultural land; registration of deeds and documents.
7. Contracts, including partnership, agency, contracts of carriage, and other special forms of contracts, but not including contracts relating to agricultural land.
8. Actionable wrongs.
9. Bankruptcy and insolvency.
10. Trust and Trustees
11. Administrators-general and official trustees
1[11A. Administration of Justice; constitution and organization of all courts, except the Supreme Court and the High Courts.]
12. Evidence and oaths; recognition of laws, public acts and records, and judicial proceedings.
13. Civil procedure, including all matters included in the Code of Civil Procedure at the commencement of this Constitution, limitation, and arbitration.
14. Contempt of court, but not including contempt of the Supreme Court.
15. Vagrancy; nomadic and migratory tribes.
16. Lunacy and mental deficiency, including places for the reception or treatment of lunatics and mental deficiencies.
17. Prevention of cruelty to animals
1[17A. Forests
17B. Protection of wild animals and birds.]
18. Adulteration of foodstuffs and other goods.
19. Drugs and poisons, subject to the provisions of entry 59 of List I with respect to opium
20. Economic and social planning
1[20A. Population control and family planning.]
LIST III-CONCURRENT LIST(21 TO 33)
21. Commercial and industrial monopolies, combines and trusts
22. Trade unions; industrial and labor disputes.
23. Social security and social insurance; employment and unemployment.
: 24. Welfare of labor including conditions of work, provident funds, employers' liability, workmen's compensation, invalidity and old age pensions, and maternity benefits
1[25. Education, including technical education, medical education, and universities, subject to the provisions of entries 63, 64, 65, and 66 of List I; vocational and technical training of labor.]
26. Legal, medical, and other professions.
27. Relief and rehabilitation of persons displaced from their original place of residence by reason of the setting up of the Dominions of India and Pakistan.
28. Charities and charitable institutions, charitable and religious endowments, and religious institutions.
29. Prevention of the extension from one State to another of infectious or contagious diseases or pests affecting men, animals, or plants.
30. Vital statistics including registration of births and deaths.
31. Ports other than those declared by or under law made by Parliament or existing law to be major ports.
32. Shipping and navigation on inland waterways as regards mechanically propelled vessels, the rule of the road on such waterways, and the carriage of passengers and goods on inland waterways are subject to the provisions of List I with respect to national waterways.
2[33. Trade and commerce in, and the production, supply, and distribution of,—
(a) the products of any industry where the control of such industry by the Union is declared by Parliament by law to be expedient in the public interest, and imported goods of the same kind as such products;
(b) foodstuffs, including edible oilseeds and oils;
(c) cattle fodder, including oilcake and other concentrates;
(d) raw cotton, whether ginned or unpinned and cotton seed; and
(e) raw jute.]
LIST III-CONCURRENT LIST(33A TO 47)
1[33A. Weights and measures except for the establishment of standards.]
34. Price control.
35. Mechanically propelled vehicles including the principles on which taxes on such vehicles are to be levied.
36. Factories
37. Boilers.
38. Electricity
39. Newspapers, books, and printing presses
40. Archaeological sites and remains other than those 2[declared by or under law made by Parliament] to be of national importance.
41. Custody, management, and disposal of property (including agricultural land) declared by law to be evacuee property.
3[42. Acquisition and requisitioning of property.]
43. Recovery in a State of claims in respect of taxes and other public demands, including arrears of land revenue and sums recoverable as such arrears, arising outside that State.
44. Stamp duties other than duties or fees collected by means of judicial stamps, but not including rates of stamp duty.
45. Inquiries and statistics for the purposes of any of the matters specified in List II or List III.
46. Jurisdiction and powers of all courts, except the Supreme Court, with respect to any of the matters in this List.
47. Fees in respect of any of the matters in this List, but not including fees taken in any court
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FAQ
What are Schedule 1 supplies?
Schedule I, inter alia, stipulates that a supply of goods or services or both between related persons or between different persons, as referred to in section 25, is a supply even without consideration, provided that This may have been done in the course or furtherance of business.
What is the meaning of Section 16?
Q.1 What does Section 16 say? Answer: Section 16 deals with the input tax credit mechanism, which allows the taxpayer to set off input tax credit against GST output tax liability. Q. 2 Conditions for claiming ITC under Section 16? Answer 1. To the recipient of the invoice or debit note issued by the supplier 2.
What does Section 16 of the CGST Act 2017 say?
What Section 16 Says: Section 16 of the CGST Act 2017 talks about the input tax credit mechanism, which allows taxpayers to offset GST input tax credit with GST output tax liability. This helps avoid the cascading effect of taxes and promotes seamless flow of credit through the entire supply chain. Q.1 What does Section 16 say?
