Multiple choice

Which of the following subjects is not included in the Union list?

  1. Defence

  2. Income tax

  3. Railway

  4. Sales tax
Reveal answer Fill a bubble to check yourself
D Correct answer
Explanation

Sales tax has traditionally been a State subject under the State List, while Defence (Entry 1), Income tax (Entry 82), and Railway (Entry 20) are all explicitly mentioned in the Union List under the Seventh Schedule of the Constitution. Though GST has now subsumed sales tax, the question reflects the traditional constitutional arrangement where states had primary taxation powers over sales within their jurisdiction.

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