Correct Answer - Option 2 : Union List
The correct answer is Union List.
- The Union List consists of the maximum number of subjects as compared to State List and Concurrent List.
- The central government has absolute power to form laws on the subjects mentioned in the Union List.
- Since there are more subjects in the Union List than State List the central government has more power than the state governments.
- The Union List contains more important subjects than that are included in the other two lists.
- The 88th Amendment made provisions to include a new subject 'taxes on services' in the Union List.
- The Union List contains 15 subjects on which Parliament has absolute powers to levy taxes.