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Relations Between Union and States
(1) Subject to Article 246A, Parliament has exclusive power over any matter not listed in the Concurrent or State Lists. (2) This includes the power to impose a tax not mentioned in either List.
For any subject that doesn't clearly fall under the State List or Concurrent List, Parliament automatically has exclusive law-making power by default - this "residuary power" ensures there's no legislative gap for entirely new or unanticipated subjects.
When genuinely novel legal questions arise that don't fit neatly into any existing Seventh Schedule list entry (for example, some aspects of newer technology regulation), Parliament's residuary power under this article gives it the authority to legislate on them.