In India, Union government has the power to legislate on residuary subject.
Article 248 in the Constitution of India
Residuary powers of legislation
(1) Parliament has exclusive power to make any law with respect to any matter not enumerated in the Concurrent List or State List
(2) Such power shall include the power of making any law imposing a tax not mentioned in either of those Lists
In India, union government has the power to legislate on Union list.
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