Unlike the United States where residuary powers rest with States, the Indian Constitution vests residuary powers (subjects not in any List) with the Union Parliament under Article 248.

Residuary powers comparison: (a) USA: 10th Amendment - powers not delegated to US nor prohibited to States reserved to States/people, (b) India: Article 248 - Parliament has exclusive power to make laws on residuary subjects; includes power to impose residuary taxes. Rationale: Constituent Assembly prioritized national unity and coordinated development in diverse, post-Partition India; strong Centre to prevent fragmentation. Criticism: Can enable Centre to encroach on State domain by claiming residuary character. Illustrates Indian federalism's unitary bias: flexibility for national integration while preserving defined State autonomy.