SUBJECTS under all three lists are:Union listState listConcurrent listDefenceForeign affairsElection CommissionFinance CommissionSecurityRailwaysBankingCentral ForcesPolicePublic orderPanchayatState ELECTION commissionAgricultureIrrigationToll taxHealthEducationMarriageNewspaperProtection of wildlife.Employment There are 100 subjects that come under the Union LIST.There are 61 subjects that come under the State list.There are 52 subjects that come under the Concurrent List.Division of Powers comes under Seventh Schedule.Residuary list: The subject which does not come under union, state, a concurrent list that will come under residuary list. The power to control the residuary list comes in the HAND of parliament.Earlier there were 97, 66, and 47 subjects in Union, State, Concurrent list RESPECTIVELY.