248. Residuary powers of legislation.
(1) Subject to article 246A*, Parliament has exclusive power to make any law with respect to any matter not enumerated in the Concurrent List or State List.
(2) Such power shall include the power of making any law imposing a tax not mentioned in either of those Lists.
* By 101st Amendment Act in 2016.
Here is the full 101st Amendment Act PDF. (97KB) Please see this once.