1. Public order.
2. Police.
3. Officers and servants of the high court.
4. Prisons, reformatories, borstal institutions and other such institutions.
5. Local government.
6. Public health and sanitation.
7. Pilgrimages, other than pilgrimages to places outside India.
8. Burials and burial grounds.
9. Libraries,museums and other similar institutions; ancient and historical monuments and records other than those of national importance.
10. Communications, that is, roads, bridges, ferries and other means of communication not specified in List I.
11. Agriculture, including agricultural education and research.
12. Water, that is, water supplies, irrigation and canals, drainage and embankments, water storage and water power.
13. Fisheries.
14. Regulation of mines and mineral development.
15. Industries.
16. Markets and fairs.
17. Money-lending and money-lenders; relief of agricultural indebtedness.
18. Corporation, other than those specified in List I, and universities; unincorporated trading, literacy, scientific, religious and other societies and associations; co-operative societies.
19. Theaters and dramatic performances; cinemas; sports, entertainments and amusements.
20. Betting and gambling. | 21. Elections to the legislature of the state.
22. Salaries and allowances of members and presiding officers of the legislature of the state.
23. Powers, privileges and immunities of the legislature of the state and of the members and the committees thereof.
24. Salaries and allowances of ministers for the state.
25. States public services; State Public Service Commission.
26. Land revenue, including maintenance of land records.
27. Taxes on agricultural income.
28. Taxes on mineral rights.
29. Duties of excise on alcoholic liquors for human consumption; opium, Indian hemp and other narcotic drugs and narcotics, but not including medicinal and toilet preparations containing alcohol.
30. Taxes on goods and passengers carried by road or on inland waterways.
31. Taxes on vehicles.
32. Taxes on animals and boats.
33. Tolls.
34. Taxes on professions, trades, callings and employments.
35. Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling.
36. Rates of stamp duty in respect of documents other than those specified in Union List.
37. Offences against laws with respect to any of the matters in this list.
38. Jurisdiction and powers of all courts, except the Supreme Court, with respect to any of the matters in this list. |