Powers of the Parliament with Respect to Matters in the Union List and Concurrent List: Union List: There are 97 subject in the Union list. The Union list includes subjects of national importance like, defence, finance, foreign affairs, etc. Only the Union Parliament can make laws on these subjects. Concurrent List: The concurrent list includes subjects on which both the Union and State Government can make laws. Along with the State Legislative Assemblies, the Parliament can make laws on the 47 subjects listed in the Concurrent List. If there is a conflict between the law enacted by the Parliament and the law made by the State Legislature with respect to concurrent list, the Union Law will prevail.