Article 248 of CoI : Article 248: Residuary powers of legislation.

Explanation using Example

Example 1:

The Indian Parliament decides to create a new law regulating the use of drones for commercial purposes. Since the regulation of drones is not specifically mentioned in the Concurrent List or the State List, Parliament has the exclusive power to legislate on this matter under Article 248. This means that individual states cannot create their own laws regarding the commercial use of drones; only the central government can do so.

Example 2:

The central government wants to introduce a new tax on digital transactions to curb black money and increase transparency in financial dealings. Since this specific type of tax is not mentioned in either the Concurrent List or the State List, Parliament has the exclusive authority to impose such a tax under Article 248. This ensures a uniform tax policy across the entire country, preventing individual states from having different tax rates or rules for digital transactions.