India, Sept. 3 -- The two-tier Goods and Services Tax (GST) structure (plus a 'sin goods' slab) announced on Wednesday has not been influenced by the tariffs imposed by the US on India, finance minister Nirmala Sitharam has said.

She said the Centre had been working on these for one-and-a-half years.

The US has imposed 50 per cent tariffs on India, including 25 per cent additional duties "for purchase of Russian oil" as per US President Donald Trump.

Welcoming the introduction of the new GST structure and rate rejig, which will come into effect from September 22, PM Narendra Modi said that these were aimed at "ease of living" for the common man.

"The Union Government had prepared a detailed proposal for broad-based GST rate rationalis...