| It originally had 97 subjects. Now, it has 100 subjects |
| Centre has exclusive powers to makes laws on the subjects mentioned under the Union List of Indian Constitution |
| The Union List signifies the strong centre as it has more subjects than state list |
| It contains more important subjects than included in any of the other two lists |
| All the issues/matters that are important for the nation and those requiring uniformity of legislation nationwide are included in the Union List |
| The dominance of Union List over State List is secured by the Constitution of India as in any conflict between the two or overlapping, the Union List prevails |
| Law made by the Parliament on a subject of the Union List can confer powers and impose duties on a state, or authorise the conferring of powers and imposition of duties by the Centre upon a state |
| There are 15 subjects in the Union List on which Parliament has an exclusive power to levy taxes |
| 88th Amendment added a new subject in the Union List called ‘taxes on services.’ |
| Supreme Court’s jurisdiction and powers with respect to matters in the Union list can be enlarged by the Parliament |