To maintain the balance between the central government and that of the state government, the constitution provided three lists of subjects Union list, and .

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To maintain the balance between the central government and that of the state government, the constitution provided three lists of subjects: Union, State, and Concurrent.
The Constituent Assembly debates the powers of the central government versus those of the state governments for many days. Some members believed that the interests of the Centre should come first. It was asserted that "the country as a whole" could only be thought of and planned for by an intense centre. The Constitution attempted to balance these competing claims by providing three lists of subjects: a Union List of subjects such as taxes, defence, and foreign affairs that would be the sole responsibility of the Centre; a State List of subjects such as education and health that would be primarily the responsibility of the states; a Concurrent List, under which subjects such as forests and agriculture would be jointly responsible by the Centre and the states.

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