Different tiers of government govern the same citizens, but each tier has its own jurisdiction in specific matters of legislation, taxation and administration

The sharing of power in Indian between various levels; between the Union Government and the State governments is basic to the structure of the Constitution. Later a third tier was added by a process of amendment to the constitution. As in any federation, these different tiers enjoy separate jurisdiction. The Constitution clearly provided a threefold distribution of legislative powers between the Union Government and the State Governments named as Union List, State List and Concurrent List. There is an additional category of “residuary” subjects that do not fall in any category.