Explanation:

UnionGovernment

Residuary powers are those powers which can be made by the parliament only. It is different from 3 lists, union list, state list, and concurrent list. These powers are neither under the legislative powers of the State nor the Union. Parliament has exclusive power to make any law with respect to any matter not enumerated in the Concurrent List or State List. Such power shall include the power of making any law imposing a tax not mentioned in either of those Lists.