List II or the state list, comprises 61 items or entries over which the state legislature has exclusive power of legislation.

The subjects of local importance, where variations in law in response to local situations may be necessary, has been included in the state list, some subjects of vital importance in the list are state taxes and duties, police, administration of justice, local self-government, public health agriculture, forests, fisheries, industries and minerals.

But, in spite of the exclusive legislative jurisdiction over these items having been given to the states, the constitution, through certain reservations made in the which list has given power to parliament to take some of these items under its control.

Subject to these restrictions, one might say, the states have full jurisdiction over items included in the state list.