@import url('https://fonts.googleapis.com/css2?family=Poppins:wght@400;500;600;700&family=Playfair+Display:wght@600;700&display=swap');

:root {
  --color-bg-primary: #0f0a1e;
  --color-bg-secondary: #1a1035;
  --color-bg-tertiary: #251848;
  --color-bg-card: rgba(42, 28, 76, 0.4);

  --color-text-primary: #ffffff;
  --color-text-secondary: #a5b4fc;
  --color-text-muted: #8b7ca8;

  --color-primary: #8b5cf6;
  --color-primary-hover: #a78bfa;
  --color-secondary: #6366f1;
  --color-accent: #8b5cf6;

  --font-primary: 'Poppins', sans-serif;
  --font-heading: 'Playfair Display', serif;

  --space-xs: 0.5rem;
  --space-sm: 1rem;
  --space-md: 1.5rem;
  --space-lg: 2rem;
  --space-xl: 3rem;
  --space-2xl: 4rem;
  --space-3xl: 6rem;

  --radius-sm: 4px;
  --radius-md: 8px;
  --radius-lg: 12px;
  --radius-xl: 16px;

  --shadow-sm: 0 1px 2px rgba(0, 0, 0, 0.3);
  --shadow-md: 0 4px 6px rgba(139, 92, 246, 0.1);
  --shadow-lg: 0 10px 15px rgba(139, 92, 246, 0.15);
  --shadow-xl: 0 20px 25px rgba(139, 92, 246, 0.2);
}

* {
  margin: 0;
  padding: 0;
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
}

body {
  background: var(--color-bg-primary);
  color: var(--color-text-primary);
  font-family: var(--font-primary);
  font-size: 16px;
  line-height: 1.6;
  font-weight: 400;
}

.container {
  max-width: 1440px;
  width: 100%;
  margin: 0 auto;
  padding: 0 var(--space-lg);
}

h1, h2, h3, h4, h5, h6 {
  font-family: var(--font-heading);
  font-weight: 700;
  line-height: 1.2;
  color: var(--color-text-primary);
}

h1 {
  font-size: clamp(2.5rem, 5vw, 4rem);
  margin-bottom: var(--space-md);
}

h2 {
  font-size: clamp(2rem, 4vw, 3rem);
  margin-bottom: var(--space-md);
}

h3 {
  font-size: clamp(1.5rem, 3vw, 2rem);
  margin-bottom: var(--space-sm);
}

h4 {
  font-size: 1.25rem;
  margin-bottom: var(--space-sm);
}

p {
  color: var(--color-text-secondary);
  margin-bottom: var(--space-md);
  font-size: 1rem;
  line-height: 1.8;
}

a {
  color: var(--color-primary);
  text-decoration: none;
  transition: color 0.3s ease;
}

a:hover {
  color: var(--color-primary-hover);
}

button, .btn {
  font-family: var(--font-primary);
  padding: var(--space-sm) var(--space-lg);
  border: none;
  border-radius: var(--radius-md);
  cursor: pointer;
  font-weight: 600;
  font-size: 1rem;
  transition: all 0.3s ease;
}

.btn-primary {
  background: var(--color-primary);
  color: var(--color-text-primary);
  box-shadow: var(--shadow-md);
}

.btn-primary:hover {
  background: var(--color-primary-hover);
  transform: translateY(-2px);
  box-shadow: var(--shadow-lg);
}

.btn-secondary {
  background: transparent;
  color: var(--color-primary);
  border: 2px solid var(--color-primary);
}

.btn-secondary:hover {
  background: rgba(139, 92, 246, 0.1);
  border-color: var(--color-primary-hover);
}

.card {
  background: var(--color-bg-card);
  border: 1px solid rgba(139, 92, 246, 0.2);
  border-radius: var(--radius-lg);
  padding: var(--space-lg);
  backdrop-filter: blur(10px);
  transition: all 0.3s ease;
}

.card:hover {
  border-color: rgba(139, 92, 246, 0.5);
  box-shadow: var(--shadow-lg);
  transform: translateY(-4px);
}

.section {
  padding: var(--space-3xl) 0;
}

.grid {
  display: grid;
  gap: var(--space-lg);
}

.grid-2 {
  grid-template-columns: repeat(auto-fit, minmax(300px, 1fr));
}

.grid-3 {
  grid-template-columns: repeat(auto-fit, minmax(280px, 1fr));
}

.grid-4 {
  grid-template-columns: repeat(auto-fit, minmax(250px, 1fr));
}

.flex {
  display: flex;
  gap: var(--space-md);
}

.flex-center {
  display: flex;
  align-items: center;
  justify-content: center;
}

.flex-between {
  display: flex;
  align-items: center;
  justify-content: space-between;
}

.flex-column {
  display: flex;
  flex-direction: column;
}

.badge {
  display: inline-block;
  padding: var(--space-xs) var(--space-sm);
  background: rgba(139, 92, 246, 0.15);
  color: var(--color-primary);
  border-radius: var(--radius-sm);
  font-size: 0.85rem;
  font-weight: 600;
  border: 1px solid rgba(139, 92, 246, 0.3);
}

.highlight {
  color: var(--color-primary);
  font-weight: 600;
}

.text-muted {
  color: var(--color-text-muted);
}

.text-secondary {
  color: var(--color-text-secondary);
}

.opacity-75 {
  opacity: 0.75;
}

.opacity-50 {
  opacity: 0.5;
}

.transition {
  transition: all 0.3s ease;
}

.gradient-primary {
  background: linear-gradient(135deg, var(--color-primary) 0%, var(--color-secondary) 100%);
  -webkit-background-clip: text;
  -webkit-text-fill-color: transparent;
  background-clip: text;
}

.border-accent {
  border-top: 3px solid var(--color-primary);
}

@media (max-width: 768px) {
  .container {
    padding: 0 var(--space-md);
  }

  h1 {
    font-size: 2rem;
  }

  h2 {
    font-size: 1.5rem;
  }

  .grid-2 {
    grid-template-columns: 1fr;
  }

  .grid-3 {
    grid-template-columns: repeat(auto-fit, minmax(250px, 1fr));
  }

  .grid-4 {
    grid-template-columns: repeat(2, 1fr);
  }

  .section {
    padding: var(--space-2xl) 0;
  }
}

@media (max-width: 480px) {
  h1 {
    font-size: 1.5rem;
  }

  h2 {
    font-size: 1.25rem;
  }

  .grid-3,
  .grid-4 {
    grid-template-columns: 1fr;
  }

  button, .btn {
    padding: var(--space-sm) var(--space-md);
    font-size: 0.95rem;
  }

  .section {
    padding: var(--space-xl) 0;
  }
}
.header-tax-command {
  background: var(--color-bg-primary);
  border-bottom: 1px solid var(--color-border);
  position: static;
  top: 0;
  width: 100%;
  z-index: 1000;
  overflow: hidden;
}

.header-tax-command-container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 3vw, 2rem);
  display: flex;
  flex-direction: row;
  align-items: center;
  justify-content: space-between;
  height: clamp(4rem, 10vw, 5.5rem);
  gap: clamp(1rem, 2vw, 2rem);
}

.header-tax-command-brand {
  display: flex;
  flex-direction: row;
  align-items: center;
  text-decoration: none;
  gap: 0.5rem;
  flex-shrink: 0;
  transition: opacity 0.3s ease;
}

.header-tax-command-brand:hover {
  opacity: 0.85;
}

.header-tax-command-logo-img {
  width: 40px;
  height: 40px;
  border-radius: 8px;
  object-fit: cover;
  flex-shrink: 0;
}

.header-tax-command-logo-text {
  font-family: var(--font-heading);
  font-size: clamp(1rem, 2vw, 1.35rem);
  font-weight: 700;
  color: var(--color-text-primary);
  letter-spacing: -0.5px;
}

.header-tax-command-desktop-nav {
  display: none;
  flex-direction: row;
  align-items: center;
  gap: clamp(1rem, 2vw, 2.5rem);
  flex: 1;
  margin: 0 clamp(1.5rem, 3vw, 2.5rem);
}

.header-tax-command-nav-link {
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw, 1rem);
  font-weight: 500;
  color: var(--color-text-secondary);
  text-decoration: none;
  transition: color 0.3s ease;
  white-space: nowrap;
}

.header-tax-command-nav-link:hover {
  color: var(--color-accent);
}

.header-tax-command-cta-button {
  display: none;
  padding: clamp(0.6rem, 1vw, 0.85rem) clamp(1.25rem, 2vw, 1.75rem);
  background: var(--color-accent);
  color: var(--color-bg-primary);
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw, 1rem);
  font-weight: 600;
  text-decoration: none;
  border-radius: var(--radius-md);
  transition: all 0.3s ease;
  white-space: nowrap;
  flex-shrink: 0;
}

.header-tax-command-cta-button:hover {
  background: var(--color-accent-hover);
  transform: translateY(-2px);
}

.header-tax-command-mobile-toggle {
  display: flex;
  flex-direction: column;
  align-items: center;
  justify-content: center;
  gap: 5px;
  background: transparent;
  border: none;
  cursor: pointer;
  padding: 0.5rem;
  flex-shrink: 0;
}

.header-tax-command-hamburger {
  width: 24px;
  height: 2px;
  background: var(--color-text-primary);
  border-radius: 2px;
  transition: all 0.3s ease;
  display: block;
}

.header-tax-command-mobile-toggle[aria-expanded="true"] .header-tax-command-hamburger:nth-child(1) {
  transform: rotate(45deg) translate(8px, 8px);
}

.header-tax-command-mobile-toggle[aria-expanded="true"] .header-tax-command-hamburger:nth-child(2) {
  opacity: 0;
}

.header-tax-command-mobile-toggle[aria-expanded="true"] .header-tax-command-hamburger:nth-child(3) {
  transform: rotate(-45deg) translate(7px, -7px);
}

.header-tax-command-mobile-menu {
  position: fixed;
  top: 0;
  right: 0;
  width: 100%;
  height: 100vh;
  background: var(--color-bg-primary);
  padding-top: clamp(4rem, 10vw, 5.5rem);
  opacity: 0;
  visibility: hidden;
  transform: translateX(100%);
  transition: all 0.3s ease;
  z-index: 999;
  overflow-y: auto;
  border-left: 1px solid var(--color-border);
}

.header-tax-command-mobile-menu.active {
  opacity: 1;
  visibility: visible;
  transform: translateX(0);
}

.header-tax-command-mobile-header {
  display: flex;
  flex-direction: row;
  align-items: center;
  justify-content: space-between;
  padding: 1.5rem clamp(1rem, 3vw, 2rem);
  border-bottom: 1px solid var(--color-border);
}

.header-tax-command-mobile-title {
  font-family: var(--font-heading);
  font-size: clamp(1rem, 2vw, 1.25rem);
  font-weight: 700;
  color: var(--color-text-primary);
}

.header-tax-command-mobile-close {
  background: transparent;
  border: none;
  cursor: pointer;
  padding: 0.5rem;
  color: var(--color-text-primary);
  font-size: 1.5rem;
  display: flex;
  align-items: center;
  justify-content: center;
  transition: color 0.3s ease;
}

.header-tax-command-mobile-close:hover {
  color: var(--color-accent);
}

.header-tax-command-mobile-links {
  display: flex;
  flex-direction: column;
  gap: 0;
  padding: 1rem 0;
}

.header-tax-command-mobile-link {
  padding: 1rem clamp(1rem, 3vw, 2rem);
  color: var(--color-text-secondary);
  text-decoration: none;
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 1.5vw, 1.125rem);
  font-weight: 500;
  border-bottom: 1px solid var(--color-border);
  transition: all 0.3s ease;
}

.header-tax-command-mobile-link:hover {
  background: var(--color-bg-secondary);
  color: var(--color-accent);
  padding-left: clamp(1.5rem, 4vw, 2.5rem);
}

.header-tax-command-mobile-cta {
  display: block;
  margin: 1.5rem clamp(1rem, 3vw, 2rem);
  padding: 0.85rem 1.5rem;
  background: var(--color-accent);
  color: var(--color-bg-primary);
  text-decoration: none;
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 1.5vw, 1.125rem);
  font-weight: 600;
  border-radius: var(--radius-md);
  text-align: center;
  transition: all 0.3s ease;
}

.header-tax-command-mobile-cta:hover {
  background: var(--color-accent-hover);
  transform: translateY(-2px);
}

@media (min-width: 768px) {
  .header-tax-command-desktop-nav {
    display: flex;
  }

  .header-tax-command-cta-button {
    display: flex;
    align-items: center;
    justify-content: center;
  }

  .header-tax-command-mobile-toggle {
    display: none;
  }

  .header-tax-command-mobile-menu {
    display: none;
  }
}

@media (max-width: 767px) {
  .header-tax-command-mobile-menu {
    max-width: 100%;
    width: 100%;
  }
}

    

* {
  margin: 0;
  padding: 0;
  box-sizing: border-box;
}

html, body {
  font-family: var(--font-primary);
  color: var(--color-text-primary);
  background: var(--color-bg-primary);
}

h1, h2, h3, h4, h5, h6 {
  word-wrap: break-word;
  overflow-wrap: break-word;
}

p {
  word-wrap: break-word;
  overflow-wrap: break-word;
  line-height: 1.6;
}

a {
  text-decoration: none;
  transition: all 0.3s ease;
}

.container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
  display: block;
}

.btn {
  display: inline-block;
  padding: 0.875rem 1.75rem;
  border-radius: var(--radius-md);
  font-weight: 600;
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
  transition: all 0.3s ease;
  text-align: center;
  cursor: pointer;
  border: 2px solid transparent;
}

.btn-primary-index {
  background: var(--color-primary);
  color: #ffffff;
}

.btn-primary-index:hover {
  background: var(--color-primary-hover);
  transform: translateY(-2px);
  box-shadow: var(--shadow-lg);
}

.btn-secondary-index {
  background: transparent;
  color: var(--color-primary);
  border: 2px solid var(--color-primary);
}

.btn-secondary-index:hover {
  background: var(--color-primary);
  color: #ffffff;
  transform: translateY(-2px);
}

.section-tag-index {
  display: inline-block;
  padding: 0.375rem 1rem;
  background: rgba(37, 99, 235, 0.1);
  color: var(--color-primary);
  border-radius: 20px;
  font-size: clamp(0.75rem, 1vw + 0.4rem, 0.875rem);
  font-weight: 600;
  text-transform: uppercase;
  letter-spacing: 0.5px;
  margin-bottom: var(--space-md);
}

.hero-section-index {
  background: var(--color-bg-primary);
  padding: clamp(4rem, 10vw, 8rem) 0;
  overflow: hidden;
}

.hero-content {
  display: flex;
  flex-direction: row;
  align-items: center;
  gap: clamp(2rem, 5vw, 4rem);
}

.hero-text-block {
  flex: 1 1 45%;
  display: flex;
  flex-direction: column;
  gap: clamp(1rem, 2vw, 1.5rem);
}

.hero-image-block {
  flex: 1 1 45%;
  display: flex;
  align-items: center;
  justify-content: center;
}

.hero-title-index {
  color: var(--color-text-primary);
  font-size: clamp(2rem, 5vw + 1rem, 3.5rem);
  font-weight: 800;
  line-height: 1.2;
  font-family: var(--font-heading);
}

.hero-subtitle-index {
  color: var(--color-text-secondary);
  font-size: clamp(1rem, 1.5vw + 0.5rem, 1.25rem);
  line-height: 1.6;
}

.hero-cta-group {
  display: flex;
  flex-wrap: wrap;
  gap: var(--space-md);
  margin-top: var(--space-sm);
}

.hero-stats {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(2rem, 4vw, 3rem);
  margin-top: var(--space-lg);
  padding-top: var(--space-lg);
  border-top: 1px solid var(--color-border);
}

.stat-item-index {
  display: flex;
  flex-direction: column;
  gap: var(--space-xs);
}

.stat-number-index {
  font-size: clamp(1.75rem, 3vw + 0.5rem, 2.5rem);
  font-weight: 800;
  color: var(--color-primary);
  font-family: var(--font-heading);
}

.stat-label-index {
  font-size: clamp(0.875rem, 1vw + 0.4rem, 1rem);
  color: var(--color-text-secondary);
  font-weight: 600;
}

.hero-image-index {
  width: 100%;
  height: auto;
  max-height: 500px;
  object-fit: cover;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-lg);
}

@media (max-width: 768px) {
  .hero-content {
    flex-direction: column;
  }

  .hero-text-block,
  .hero-image-block {
    flex: 1 1 100%;
  }

  .hero-stats {
    gap: clamp(1.5rem, 3vw, 2rem);
  }
}

.faq-section-index {
  background: var(--color-bg-secondary);
  padding: clamp(4rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.faq-content {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.faq-header {
  text-align: center;
}

.faq-title-index {
  color: var(--color-text-primary);
  font-size: clamp(1.75rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 800;
  margin: var(--space-md) 0 var(--space-sm) 0;
  font-family: var(--font-heading);
}

.faq-subtitle-index {
  color: var(--color-text-secondary);
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  max-width: 600px;
  margin: 0 auto;
}

.faq-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(300px, 1fr));
  gap: clamp(1.5rem, 3vw, 2rem);
}

.faq-item-index {
  background: var(--color-bg-card);
  padding: clamp(1.5rem, 3vw, 2rem);
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-md);
  border: 1px solid var(--color-border);
  transition: all 0.3s ease;
}

.faq-item-index:hover {
  box-shadow: var(--shadow-lg);
  transform: translateY(-4px);
}

.faq-item-title-index {
  color: var(--color-text-primary);
  font-size: clamp(1rem, 1.5vw + 0.4rem, 1.25rem);
  font-weight: 700;
  margin-bottom: var(--space-sm);
}

.faq-item-text-index {
  color: var(--color-text-secondary);
  font-size: clamp(0.875rem, 1vw + 0.4rem, 1rem);
  line-height: 1.6;
}

.features-section-index {
  background: var(--color-bg-primary);
  padding: clamp(4rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.features-content {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.features-header {
  text-align: center;
}

.features-title-index {
  color: var(--color-text-primary);
  font-size: clamp(1.75rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 800;
  margin: var(--space-md) 0 var(--space-sm) 0;
  font-family: var(--font-heading);
}

.features-subtitle-index {
  color: var(--color-text-secondary);
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  max-width: 600px;
  margin: 0 auto;
}

.features-grid {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.feature-card-index {
  flex: 1 1 300px;
  max-width: 380px;
  background: var(--color-bg-card);
  padding: clamp(1.5rem, 3vw, 2rem);
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-md);
  border: 1px solid var(--color-border);
  display: flex;
  flex-direction: column;
  gap: var(--space-md);
  text-align: center;
  transition: all 0.3s ease;
}

.feature-card-index:hover {
  box-shadow: var(--shadow-lg);
  transform: translateY(-5px);
}

.card-icon-index {
  font-size: clamp(2rem, 3vw + 0.5rem, 2.5rem);
  color: var(--color-primary);
  display: flex;
  justify-content: center;
}

.feature-card-title-index {
  color: var(--color-text-primary);
  font-size: clamp(1rem, 1.5vw + 0.4rem, 1.25rem);
  font-weight: 700;
}

.feature-card-text-index {
  color: var(--color-text-secondary);
  font-size: clamp(0.875rem, 1vw + 0.4rem, 1rem);
  line-height: 1.6;
}

.categories-section-index {
  background: var(--color-bg-secondary);
  padding: clamp(4rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.categories-content {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.categories-header {
  text-align: center;
}

.categories-title-index {
  color: var(--color-text-primary);
  font-size: clamp(1.75rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 800;
  margin: var(--space-md) 0 var(--space-sm) 0;
  font-family: var(--font-heading);
}

.categories-subtitle-index {
  color: var(--color-text-secondary);
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  max-width: 600px;
  margin: 0 auto;
}

.categories-image-block {
  display: flex;
  justify-content: center;
  margin: var(--space-lg) 0;
}

.categories-image-index {
  width: 100%;
  max-width: 600px;
  height: auto;
  max-height: 400px;
  object-fit: cover;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-lg);
}

.categories-list {
  display: flex;
  flex-direction: column;
  gap: var(--space-lg);
}

.category-row-index {
  display: flex;
  flex-direction: row;
  gap: clamp(1.5rem, 3vw, 2rem);
  align-items: flex-start;
  padding: clamp(1.5rem, 3vw, 2rem);
  background: var(--color-bg-card);
  border-radius: var(--radius-lg);
  border: 1px solid var(--color-border);
  transition: all 0.3s ease;
}

.category-row-index:hover {
  box-shadow: var(--shadow-md);
}

.category-rate-index {
  font-size: clamp(1.75rem, 3vw + 0.5rem, 2.25rem);
  font-weight: 800;
  color: var(--color-primary);
  min-width: 80px;
  text-align: center;
  font-family: var(--font-heading);
}

.category-details-index {
  flex: 1;
  text-align: left;
}

.category-name-index {
  color: var(--color-text-primary);
  font-size: clamp(1rem, 1.5vw + 0.4rem, 1.25rem);
  font-weight: 700;
  margin-bottom: var(--space-xs);
}

.category-desc-index {
  color: var(--color-text-secondary);
  font-size: clamp(0.875rem, 1vw + 0.4rem, 1rem);
  line-height: 1.6;
}

@media (max-width: 768px) {
  .category-row-index {
    flex-direction: column;
  }

  .category-rate-index {
    text-align: left;
  }
}

.compliance-section-index {
  background: var(--color-bg-primary);
  padding: clamp(4rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.compliance-content {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.compliance-header {
  text-align: center;
}

.compliance-title-index {
  color: var(--color-text-primary);
  font-size: clamp(1.75rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 800;
  margin: var(--space-md) 0 var(--space-sm) 0;
  font-family: var(--font-heading);
}

.compliance-subtitle-index {
  color: var(--color-text-secondary);
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  max-width: 600px;
  margin: 0 auto;
}

.compliance-steps {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(300px, 1fr));
  gap: clamp(2rem, 4vw, 3rem);
}

.step-block-index {
  display: flex;
  flex-direction: column;
  gap: var(--space-md);
  padding: clamp(1.5rem, 3vw, 2rem);
  background: var(--color-bg-secondary);
  border-radius: var(--radius-lg);
  border: 1px solid var(--color-border);
  position: relative;
}

.step-number-index {
  font-size: clamp(2rem, 4vw, 3rem);
  font-weight: 800;
  color: var(--color-primary);
  font-family: var(--font-heading);
}

.step-title-index {
  color: var(--color-text-primary);
  font-size: clamp(1rem, 1.5vw + 0.4rem, 1.25rem);
  font-weight: 700;
}

.step-text-index {
  color: var(--color-text-secondary);
  font-size: clamp(0.875rem, 1vw + 0.4rem, 1rem);
  line-height: 1.6;
}

.revenue-section-index {
  background: var(--color-bg-secondary);
  padding: clamp(4rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.revenue-content {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.revenue-header {
  text-align: center;
}

.revenue-title-index {
  color: var(--color-text-primary);
  font-size: clamp(1.75rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 800;
  margin: var(--space-md) 0 var(--space-sm) 0;
  font-family: var(--font-heading);
}

.revenue-subtitle-index {
  color: var(--color-text-secondary);
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  max-width: 600px;
  margin: 0 auto;
}

.revenue-split {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 5vw, 4rem);
  align-items: center;
}

.split-column-index {
  flex: 1 1 45%;
  display: flex;
  flex-direction: column;
  gap: var(--space-md);
}

.split-column-index p {
  color: var(--color-text-secondary);
  font-size: clamp(0.875rem, 1vw + 0.4rem, 1.125rem);
  line-height: 1.7;
}

.split-title-index {
  color: var(--color-text-primary);
  font-size: clamp(1.25rem, 2vw + 0.5rem, 1.75rem);
  font-weight: 700;
}

.revenue-image-index {
  flex: 1 1 45%;
  width: 100%;
  height: auto;
  max-height: 450px;
  object-fit: cover;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-lg);
}

.revenue-formula {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(280px, 1fr));
  gap: clamp(1.5rem, 3vw, 2rem);
}

.formula-item-index {
  background: var(--color-bg-card);
  padding: clamp(1.5rem, 3vw, 2rem);
  border-radius: var(--radius-lg);
  border: 1px solid var(--color-border);
  box-shadow: var(--shadow-md);
}

.formula-label-index {
  color: var(--color-text-primary);
  font-size: clamp(1rem, 1.5vw + 0.4rem, 1.25rem);
  font-weight: 700;
  margin-bottom: var(--space-xs);
}

.formula-value-index {
  color: var(--color-primary);
  font-size: clamp(0.875rem, 1vw + 0.4rem, 1rem);
  font-weight: 600;
  margin-bottom: var(--space-sm);
}

.formula-desc-index {
  color: var(--color-text-secondary);
  font-size: clamp(0.8rem, 1vw + 0.3rem, 0.95rem);
  line-height: 1.6;
}

@media (max-width: 768px) {
  .revenue-split {
    flex-direction: column;
  }

  .split-column-index,
  .revenue-image-index {
    flex: 1 1 100%;
  }
}

.resources-section-index {
  background: var(--color-bg-primary);
  padding: clamp(4rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.resources-content {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.resources-header {
  text-align: center;
}

.resources-title-index {
  color: var(--color-text-primary);
  font-size: clamp(1.75rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 800;
  margin: var(--space-md) 0 var(--space-sm) 0;
  font-family: var(--font-heading);
}

.resources-subtitle-index {
  color: var(--color-text-secondary);
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  max-width: 600px;
  margin: 0 auto;
}

.featured-cards-index {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.featured-card-index {
  flex: 1 1 320px;
  max-width: 400px;
  background: var(--color-bg-card);
  border-radius: var(--radius-lg);
  overflow: hidden;
  box-shadow: var(--shadow-md);
  border: 1px solid var(--color-border);
  transition: all 0.3s ease;
  display: flex;
  flex-direction: column;
}

.featured-card-index:hover {
  box-shadow: var(--shadow-lg);
  transform: translateY(-6px);
}

.card-image-wrapper-index {
  width: 100%;
  height: 220px;
  overflow: hidden;
}

.featured-card-image-index {
  width: 100%;
  height: 100%;
  object-fit: cover;
}

.card-body-index {
  padding: clamp(1.5rem, 3vw, 2rem);
  display: flex;
  flex-direction: column;
  gap: var(--space-sm);
}

.card-title-index {
  color: var(--color-text-primary);
  font-size: clamp(1rem, 1.5vw + 0.4rem, 1.25rem);
  font-weight: 700;
}

.card-text-index {
  color: var(--color-text-secondary);
  font-size: clamp(0.875rem, 1vw + 0.4rem, 1rem);
  line-height: 1.6;
  flex: 1;
}

.card-link-index {
  color: var(--color-primary);
  font-size: clamp(0.875rem, 1vw + 0.4rem, 1rem);
  font-weight: 600;
  margin-top: var(--space-xs);
}

.featured-card-index:hover .card-link-index {
  color: var(--color-primary-hover);
}

.resources-cta {
  text-align: center;
  margin-top: var(--space-md);
}

.cta-section-index {
  background: var(--color-bg-secondary);
  padding: clamp(4rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.cta-content {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.cta-box-index {
  background: linear-gradient(135deg, var(--color-primary), #1e40af);
  padding: clamp(2rem, 5vw, 4rem);
  border-radius: var(--radius-lg);
  text-align: center;
  color: #ffffff;
}

.cta-title-index {
  color: #ffffff;
  font-size: clamp(1.5rem, 3vw + 0.5rem, 2.25rem);
  font-weight: 800;
  margin-bottom: var(--space-md);
  font-family: var(--font-heading);
}

.cta-text-index {
  color: rgba(255, 255, 255, 0.9);
  font-size: clamp(0.875rem, 1vw + 0.4rem, 1.125rem);
  max-width: 500px;
  margin: 0 auto var(--space-lg) auto;
  line-height: 1.6;
}

.cta-buttons {
  display: flex;
  flex-wrap: wrap;
  gap: var(--space-md);
  justify-content: center;
}

.cta-buttons .btn-primary-index {
  background: #ffffff;
  color: var(--color-primary);
}

.cta-buttons .btn-primary-index:hover {
  background: rgba(255, 255, 255, 0.9);
}

.cta-buttons .btn-secondary-index {
  background: rgba(255, 255, 255, 0.2);
  color: #ffffff;
  border-color: rgba(255, 255, 255, 0.5);
}

.cta-buttons .btn-secondary-index:hover {
  background: rgba(255, 255, 255, 0.3);
  border-color: #ffffff;
}

.cookie-banner-index {
  position: fixed;
  bottom: 0;
  left: 0;
  right: 0;
  z-index: 9999;
  padding: clamp(1rem, 2vw, 1.5rem);
  background: #1e293b;
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  justify-content: center;
  gap: clamp(1rem, 2vw, 1.5rem);
  box-shadow: 0 -4px 12px rgba(0, 0, 0, 0.15);
}

.cookie-banner-index.hidden {
  display: none;
}

.cookie-banner-text-index {
  color: #f1f5f9;
  font-size: clamp(0.8rem, 1vw + 0.4rem, 0.95rem);
  margin: 0;
  flex: 1 1 auto;
  min-width: 200px;
}

.cookie-banner-buttons-index {
  display: flex;
  gap: var(--space-sm);
  flex-wrap: wrap;
}

.cookie-btn-accept-index,
.cookie-btn-decline-index {
  padding: 0.625rem 1.25rem;
  border-radius: var(--radius-sm);
  font-size: clamp(0.8rem, 1vw + 0.3rem, 0.9rem);
  font-weight: 600;
  border: none;
  cursor: pointer;
  transition: all 0.3s ease;
}

.cookie-btn-accept-index {
  background: var(--color-primary);
  color: #ffffff;
}

.cookie-btn-accept-index:hover {
  background: var(--color-primary-hover);
  transform: translateY(-2px);
}

.cookie-btn-decline-index {
  background: transparent;
  color: #f1f5f9;
  border: 1px solid rgba(255, 255, 255, 0.3);
}

.cookie-btn-decline-index:hover {
  border-color: rgba(255, 255, 255, 0.6);
  background: rgba(255, 255, 255, 0.1);
}

@media (max-width: 768px) {
  .cookie-banner-index {
    flex-direction: column;
    padding: var(--space-md);
  }

  .cookie-banner-text-index {
    text-align: center;
    width: 100%;
  }

  .cookie-banner-buttons-index {
    width: 100%;
    justify-content: center;
  }

  .cookie-btn-accept-index,
  .cookie-btn-decline-index {
    flex: 1 1 auto;
    min-width: 120px;
  }
}

@media (max-width: 1024px) {
  .faq-grid {
    grid-template-columns: repeat(auto-fit, minmax(280px, 1fr));
  }

  .compliance-steps {
    grid-template-columns: repeat(auto-fit, minmax(280px, 1fr));
  }

  .revenue-formula {
    grid-template-columns: repeat(auto-fit, minmax(260px, 1fr));
  }
}

@media (max-width: 480px) {
  .hero-cta-group {
    flex-direction: column;
  }

  .btn {
    width: 100%;
  }

  .hero-stats {
    gap: var(--space-md);
    flex-direction: column;
  }

  .stat-item-index {
    flex-direction: row;
    align-items: center;
    gap: var(--space-sm);
  }

  .featured-cards-index {
    flex-direction: column;
  }

  .featured-card-index {
    max-width: 100%;
  }

  .cta-buttons {
    flex-direction: column;
  }

  .cta-buttons .btn {
    width: 100%;
  }
}

    .footer {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.footer .container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
  display: block;
}

.footer-content {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 5vw, 3.5rem);
}

.footer-about {
  display: block;
}

.footer-about h3 {
  font-family: var(--font-heading);
  font-size: clamp(1.25rem, 3vw, 1.75rem);
  color: var(--color-text-primary);
  margin-bottom: clamp(0.75rem, 2vw, 1.25rem);
  font-weight: 700;
}

.footer-about p {
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  line-height: 1.7;
  max-width: 55ch;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.footer-nav {
  display: block;
}

.footer-nav h3 {
  font-family: var(--font-heading);
  font-size: clamp(1.25rem, 3vw, 1.75rem);
  color: var(--color-text-primary);
  margin-bottom: clamp(0.75rem, 2vw, 1.25rem);
  font-weight: 700;
}

.footer-nav-list {
  list-style: none;
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1rem, 3vw, 2rem);
  padding: 0;
}

.footer-nav-list li {
  display: block;
}

.footer-nav-list a {
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  text-decoration: none;
  transition: all 0.3s ease;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.footer-nav-list a:hover {
  color: var(--color-accent);
  text-decoration: underline;
}

.footer-contact {
  display: block;
}

.footer-contact h3 {
  font-family: var(--font-heading);
  font-size: clamp(1.25rem, 3vw, 1.75rem);
  color: var(--color-text-primary);
  margin-bottom: clamp(0.75rem, 2vw, 1.25rem);
  font-weight: 700;
}

.footer-contact p {
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  line-height: 1.8;
  margin-bottom: clamp(0.5rem, 1vw, 0.75rem);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.footer-legal {
  display: block;
}

.footer-legal h3 {
  font-family: var(--font-heading);
  font-size: clamp(1.25rem, 3vw, 1.75rem);
  color: var(--color-text-primary);
  margin-bottom: clamp(0.75rem, 2vw, 1.25rem);
  font-weight: 700;
}

.footer-legal-list {
  list-style: none;
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1rem, 3vw, 2rem);
  padding: 0;
}

.footer-legal-list li {
  display: block;
}

.footer-legal-list a {
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  text-decoration: none;
  transition: all 0.3s ease;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.footer-legal-list a:hover {
  color: var(--color-accent);
  text-decoration: underline;
}

.footer-copyright {
  display: block;
  border-top: 1px solid var(--color-border);
  padding-top: clamp(1.5rem, 3vw, 2rem);
  margin-top: clamp(1rem, 2vw, 1.5rem);
}

.footer-copyright p {
  font-family: var(--font-primary);
  font-size: clamp(0.8125rem, 0.9vw, 0.9375rem);
  color: var(--color-text-muted);
  text-align: center;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

@media (min-width: 768px) {
  .footer-content {
    display: grid;
    grid-template-columns: repeat(2, 1fr);
    gap: clamp(2.5rem, 6vw, 4rem);
    align-items: start;
  }

  .footer-copyright {
    grid-column: 1 / -1;
    text-align: center;
  }
}

@media (min-width: 1024px) {
  .footer-content {
    grid-template-columns: repeat(3, 1fr);
  }

  .footer-about {
    grid-column: 1 / -1;
  }

  .footer-copyright {
    grid-column: 1 / -1;
  }
}
    

.category-page-gst-taxation {
  background: var(--color-bg-primary);
}

.hero-section-gst-taxation {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.hero-content-gst-taxation {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.hero-header-gst-taxation {
  text-align: center;
}

.hero-title-gst-taxation {
  font-family: var(--font-heading);
  font-size: clamp(2rem, 6vw + 0.5rem, 3.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: clamp(0.5rem, 2vw, 1rem);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.hero-subtitle-gst-taxation {
  font-size: clamp(1rem, 2vw + 0.25rem, 1.5rem);
  color: var(--color-text-secondary);
  font-weight: 500;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.hero-description-gst-taxation {
  background: var(--color-bg-secondary);
  padding: clamp(1.5rem, 4vw, 2.5rem);
  border-radius: var(--radius-lg);
}

.hero-text-gst-taxation {
  font-size: clamp(0.9rem, 1vw + 0.4rem, 1.1rem);
  color: var(--color-text-primary);
  line-height: 1.7;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.posts-section-gst-taxation {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.posts-content-gst-taxation {
  display: flex;
  flex-direction: column;
  gap: clamp(2.5rem, 5vw, 4rem);
}

.posts-header-gst-taxation {
  text-align: center;
}

.posts-title-gst-taxation {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 5vw, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: clamp(0.5rem, 1vw, 0.75rem);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.posts-subtitle-gst-taxation {
  font-size: clamp(0.9rem, 1vw + 0.3rem, 1.1rem);
  color: var(--color-text-secondary);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.posts-grid-gst-taxation {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
}

.card-gst-taxation {
  flex: 1 1 100%;
  max-width: 350px;
  display: flex;
  flex-direction: column;
  gap: 1.25rem;
  padding: clamp(1.5rem, 3vw, 2rem);
  background: var(--color-bg-card);
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-md);
  transition: all 0.3s ease;
  overflow: hidden;
}

.card-gst-taxation:hover {
  transform: translateY(-4px);
  box-shadow: var(--shadow-lg);
}

.card-image-gst-taxation {
  width: 100%;
  aspect-ratio: 3/2;
  object-fit: cover;
  border-radius: var(--radius-md);
}

.card-title-gst-taxation {
  font-family: var(--font-heading);
  font-size: clamp(1.1rem, 2vw + 0.3rem, 1.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  line-height: 1.3;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.card-description-gst-taxation {
  font-size: clamp(0.875rem, 1vw + 0.3rem, 1rem);
  color: var(--color-text-secondary);
  line-height: 1.6;
  flex-grow: 1;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.card-meta-gst-taxation {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(0.75rem, 2vw, 1.25rem);
  padding-top: 1rem;
  border-top: 1px solid var(--color-border-light);
}

.card-reading-time-gst-taxation,
.card-level-gst-taxation,
.card-date-gst-taxation {
  font-size: clamp(0.75rem, 0.8vw + 0.4rem, 0.9rem);
  color: var(--color-text-muted);
  display: flex;
  align-items: center;
  gap: 0.4rem;
}

.card-reading-time-gst-taxation i,
.card-level-gst-taxation i,
.card-date-gst-taxation i {
  color: var(--color-accent);
  font-size: clamp(0.75rem, 0.9vw, 1rem);
}

.card-link-gst-taxation {
  display: inline-block;
  padding: clamp(0.625rem, 1vw, 0.875rem) clamp(1rem, 2vw, 1.5rem);
  background: var(--color-accent);
  color: var(--color-bg-primary);
  text-decoration: none;
  border-radius: var(--radius-md);
  font-size: clamp(0.875rem, 1vw, 1rem);
  font-weight: 600;
  transition: all 0.3s ease;
  text-align: center;
  cursor: pointer;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.card-link-gst-taxation:hover {
  background: var(--color-accent-hover);
  opacity: 0.9;
}

.framework-section-gst-taxation {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.framework-content-gst-taxation {
  display: flex;
  flex-direction: column;
  gap: clamp(2.5rem, 5vw, 4rem);
}

.framework-header-gst-taxation {
  text-align: center;
}

.framework-title-gst-taxation {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 5vw, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.framework-steps-gst-taxation {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(250px, 1fr));
  gap: clamp(1.5rem, 3vw, 2.5rem);
}

.step-item-gst-taxation {
  display: flex;
  flex-direction: column;
  gap: 1rem;
  padding: clamp(1.5rem, 3vw, 2rem);
  background: var(--color-bg-secondary);
  border-radius: var(--radius-lg);
  border-left: 4px solid var(--color-accent);
}

.step-number-gst-taxation {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 3vw, 2.5rem);
  font-weight: 700;
  color: var(--color-accent);
}

.step-heading-gst-taxation {
  font-family: var(--font-heading);
  font-size: clamp(1.1rem, 2vw + 0.2rem, 1.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.step-text-gst-taxation {
  font-size: clamp(0.875rem, 1vw + 0.3rem, 1rem);
  color: var(--color-text-secondary);
  line-height: 1.6;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.key-concepts-section-gst-taxation {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.key-concepts-content-gst-taxation {
  display: flex;
  flex-direction: column;
  gap: clamp(2.5rem, 5vw, 4rem);
}

.concepts-header-gst-taxation {
  text-align: center;
}

.concepts-title-gst-taxation {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 5vw, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: clamp(0.5rem, 1vw, 0.75rem);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.concepts-intro-gst-taxation {
  font-size: clamp(0.9rem, 1vw + 0.3rem, 1.1rem);
  color: var(--color-text-secondary);
  max-width: 600px;
  margin: 0 auto;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.concepts-list-gst-taxation {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(280px, 1fr));
  gap: clamp(1.5rem, 3vw, 2rem);
}

.concept-item-gst-taxation {
  padding: clamp(1.5rem, 3vw, 2rem);
  background: var(--color-bg-primary);
  border-radius: var(--radius-lg);
  border: 1px solid var(--color-border-light);
}

.concept-name-gst-taxation {
  font-family: var(--font-heading);
  font-size: clamp(1rem, 1.8vw + 0.2rem, 1.3rem);
  font-weight: 700;
  color: var(--color-accent);
  margin-bottom: 0.75rem;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.concept-definition-gst-taxation {
  font-size: clamp(0.875rem, 1vw + 0.3rem, 1rem);
  color: var(--color-text-secondary);
  line-height: 1.6;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 3vw, 2rem);
  display: block !important;
}

@media (max-width: 767px) {
  .card-gst-taxation {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .framework-steps-gst-taxation {
    grid-template-columns: 1fr;
  }

  .concepts-list-gst-taxation {
    grid-template-columns: 1fr;
  }

  .posts-grid-gst-taxation {
    flex-direction: column;
    align-items: stretch;
  }

  .card-gst-taxation {
    max-width: 100%;
  }
}

@media (min-width: 768px) and (max-width: 1023px) {
  .card-gst-taxation {
    flex: 1 1 calc(50% - 1rem);
    max-width: none;
  }

  .framework-steps-gst-taxation {
    grid-template-columns: repeat(2, 1fr);
  }

  .concepts-list-gst-taxation {
    grid-template-columns: repeat(2, 1fr);
  }
}

@media (min-width: 1024px) {
  .card-gst-taxation {
    flex: 1 1 calc(25% - 1.875rem);
  }

  .framework-steps-gst-taxation {
    grid-template-columns: repeat(2, 1fr);
  }

  .concepts-list-gst-taxation {
    grid-template-columns: repeat(3, 1fr);
  }
}

h1, h2, h3, h4, h5, h6, p {
  word-wrap: break-word;
  overflow-wrap: break-word;
}

* {
  margin: 0;
  padding: 0;
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
}

body {
  font-family: var(--font-primary);
  background: var(--color-bg-primary);
  color: var(--color-text-primary);
  line-height: 1.6;
}

h1, h2, h3, h4, h5, h6 {
  font-family: var(--font-heading);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

p {
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
  display: block;
}

a {
  color: var(--color-accent);
  text-decoration: none;
  transition: all 0.3s ease;
}

a:hover {
  color: var(--color-primary-hover);
  text-decoration: underline;
}

img {
  max-width: 100%;
  height: auto;
  display: block;
}

.hero-section-gst-tax-rates-categories {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.hero-content-gst-tax-rates-categories {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 5vw, 4rem);
  align-items: center;
}

.hero-text-gst-tax-rates-categories {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-title-gst-tax-rates-categories {
  font-size: clamp(1.75rem, 5vw + 1rem, 3.5rem);
  color: var(--color-text-primary);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.2;
}

.hero-subtitle-gst-tax-rates-categories {
  font-size: clamp(0.95rem, 1.5vw + 0.5rem, 1.25rem);
  color: var(--color-text-secondary);
  margin-bottom: clamp(1.5rem, 3vw, 2.5rem);
  line-height: 1.6;
}

.hero-meta-gst-tax-rates-categories {
  display: flex;
  flex-direction: row;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  flex-wrap: wrap;
}

.meta-item-gst-tax-rates-categories {
  display: flex;
  flex-direction: row;
  align-items: center;
  gap: 0.5rem;
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
  color: var(--color-text-secondary);
}

.meta-item-gst-tax-rates-categories i {
  color: var(--color-accent);
  font-size: 1.1em;
}

.hero-image-gst-tax-rates-categories {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-img-gst-tax-rates-categories {
  width: 100%;
  height: auto;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-lg);
  object-fit: cover;
}

.breadcrumbs-gst-tax-rates-categories {
  display: flex;
  flex-direction: row;
  align-items: center;
  gap: 0.5rem;
  margin-bottom: clamp(1.5rem, 3vw, 2.5rem);
  font-size: clamp(0.8rem, 1vw + 0.4rem, 0.95rem);
  flex-wrap: wrap;
}

.breadcrumbs-gst-tax-rates-categories a {
  color: var(--color-accent);
  transition: all 0.3s ease;
}

.breadcrumbs-gst-tax-rates-categories a:hover {
  color: var(--color-primary-hover);
  text-decoration: underline;
}

.breadcrumbs-gst-tax-rates-categories span {
  color: var(--color-text-secondary);
}

.intro-section-gst-tax-rates-categories {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.intro-content-gst-tax-rates-categories {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 5vw, 4rem);
  align-items: center;
}

.intro-text-gst-tax-rates-categories {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-title-gst-tax-rates-categories {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: var(--color-text-primary);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.2;
}

.intro-paragraph-gst-tax-rates-categories {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.7;
}

.intro-image-gst-tax-rates-categories {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-image-gst-tax-rates-categories img {
  width: 100%;
  height: auto;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-lg);
  object-fit: cover;
}

.categories-section-gst-tax-rates-categories {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.categories-header-gst-tax-rates-categories {
  text-align: center;
  margin-bottom: clamp(2rem, 4vw, 3rem);
}

.categories-title-gst-tax-rates-categories {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: var(--color-text-primary);
  line-height: 1.2;
}

.categories-split-gst-tax-rates-categories {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 5vw, 4rem);
  align-items: center;
}

.categories-text-gst-tax-rates-categories {
  flex: 1 1 50%;
  max-width: 50%;
}

.categories-paragraph-gst-tax-rates-categories {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.7;
}

.categories-image-gst-tax-rates-categories {
  flex: 1 1 50%;
  max-width: 50%;
}

.categories-image-gst-tax-rates-categories img {
  width: 100%;
  height: auto;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-lg);
  object-fit: cover;
}

.rates-section-gst-tax-rates-categories {
  background: var(--color-bg-tertiary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.rates-header-gst-tax-rates-categories {
  text-align: center;
  margin-bottom: clamp(2rem, 4vw, 3rem);
}

.rates-title-gst-tax-rates-categories {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: var(--color-text-primary);
  line-height: 1.2;
}

.rates-split-gst-tax-rates-categories {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 5vw, 4rem);
  align-items: center;
}

.rates-image-gst-tax-rates-categories {
  flex: 1 1 50%;
  max-width: 50%;
}

.rates-image-gst-tax-rates-categories img {
  width: 100%;
  height: auto;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-lg);
  object-fit: cover;
}

.rates-text-gst-tax-rates-categories {
  flex: 1 1 50%;
  max-width: 50%;
}

.rates-paragraph-gst-tax-rates-categories {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.7;
}

.luxury-section-gst-tax-rates-categories {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.luxury-header-gst-tax-rates-categories {
  text-align: center;
  margin-bottom: clamp(2rem, 4vw, 3rem);
}

.luxury-title-gst-tax-rates-categories {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: var(--color-text-primary);
  line-height: 1.2;
}

.luxury-split-gst-tax-rates-categories {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 5vw, 4rem);
  align-items: center;
}

.luxury-text-gst-tax-rates-categories {
  flex: 1 1 50%;
  max-width: 50%;
}

.luxury-paragraph-gst-tax-rates-categories {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.7;
}

.luxury-image-gst-tax-rates-categories {
  flex: 1 1 50%;
  max-width: 50%;
}

.luxury-image-gst-tax-rates-categories img {
  width: 100%;
  height: auto;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-lg);
  object-fit: cover;
}

.special-section-gst-tax-rates-categories {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.special-content-gst-tax-rates-categories {
  max-width: 900px;
  margin: 0 auto;
}

.special-title-gst-tax-rates-categories {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: var(--color-text-primary);
  margin-bottom: clamp(1.5rem, 3vw, 2.5rem);
  line-height: 1.2;
  text-align: center;
}

.special-paragraph-gst-tax-rates-categories {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.7;
}

.special-highlight-gst-tax-rates-categories {
  background: var(--color-bg-secondary);
  padding: clamp(1.5rem, 3vw, 2.5rem);
  border-left: 4px solid var(--color-accent);
  border-radius: var(--radius-md);
  margin: clamp(2rem, 4vw, 3rem) 0;
}

.highlight-text-gst-tax-rates-categories {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: 1.7;
}

.practical-section-gst-tax-rates-categories {
  background: var(--color-bg-tertiary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.practical-content-gst-tax-rates-categories {
  max-width: 900px;
  margin: 0 auto;
}

.practical-title-gst-tax-rates-categories {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: var(--color-text-primary);
  margin-bottom: clamp(1.5rem, 3vw, 2.5rem);
  line-height: 1.2;
  text-align: center;
}

.practical-paragraph-gst-tax-rates-categories {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.7;
}

.practical-image-gst-tax-rates-categories {
  margin-top: clamp(2rem, 4vw, 3rem);
}

.practical-image-gst-tax-rates-categories img {
  width: 100%;
  height: auto;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-lg);
  object-fit: cover;
}

.disclaimer-section-gst-tax-rates-categories {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.disclaimer-content-gst-tax-rates-categories {
  max-width: 900px;
  margin: 0 auto;
}

.disclaimer-title-gst-tax-rates-categories {
  font-size: clamp(1.25rem, 3vw + 0.5rem, 2rem);
  color: var(--color-text-primary);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.2;
}

.disclaimer-text-gst-tax-rates-categories {
  font-size: clamp(0.85rem, 1vw + 0.4rem, 1rem);
  color: var(--color-text-secondary);
  line-height: 1.7;
  padding: clamp(1rem, 2vw, 1.5rem);
  border-left: 3px solid var(--color-primary);
  background: var(--color-bg-primary);
  border-radius: var(--radius-md);
}

.related-section-gst-tax-rates-categories {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.related-content-gst-tax-rates-categories {
  max-width: 1200px;
  margin: 0 auto;
}

.related-title-gst-tax-rates-categories {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: var(--color-text-primary);
  margin-bottom: clamp(2rem, 4vw, 3rem);
  line-height: 1.2;
  text-align: center;
}

.related-cards-gst-tax-rates-categories {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
}

.related-card-gst-tax-rates-categories {
  flex: 1 1 calc(33.333% - 2rem);
  min-width: 280px;
  max-width: 380px;
  background: var(--color-bg-card);
  border-radius: var(--radius-lg);
  overflow: hidden;
  box-shadow: var(--shadow-md);
  transition: all 0.3s ease;
  display: flex;
  flex-direction: column;
}

.related-card-gst-tax-rates-categories:hover {
  transform: translateY(-6px);
  box-shadow: var(--shadow-lg);
}

.related-image-gst-tax-rates-categories {
  width: 100%;
  height: 200px;
  overflow: hidden;
}

.related-card-img-gst-tax-rates-categories {
  width: 100%;
  height: 100%;
  object-fit: cover;
  transition: all 0.3s ease;
}

.related-card-gst-tax-rates-categories:hover .related-card-img-gst-tax-rates-categories {
  transform: scale(1.05);
}

.related-card-content-gst-tax-rates-categories {
  padding: clamp(1.5rem, 2vw, 2rem);
  display: flex;
  flex-direction: column;
  gap: clamp(0.75rem, 1.5vw, 1rem);
  flex-grow: 1;
}

.related-card-title-gst-tax-rates-categories {
  font-size: clamp(1rem, 1.5vw + 0.5rem, 1.35rem);
  color: var(--color-text-primary);
  line-height: 1.3;
  font-weight: 600;
}

.related-card-text-gst-tax-rates-categories {
  font-size: clamp(0.85rem, 1vw + 0.4rem, 1rem);
  color: var(--color-text-secondary);
  line-height: 1.6;
  flex-grow: 1;
}

.related-card-link-gst-tax-rates-categories {
  display: inline-block;
  color: var(--color-accent);
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
  font-weight: 500;
  transition: all 0.3s ease;
  margin-top: clamp(0.5rem, 1vw, 1rem);
}

.related-card-link-gst-tax-rates-categories:hover {
  color: var(--color-primary-hover);
  text-decoration: underline;
}

@media (max-width: 1023px) {
  .hero-content-gst-tax-rates-categories,
  .intro-content-gst-tax-rates-categories,
  .categories-split-gst-tax-rates-categories,
  .rates-split-gst-tax-rates-categories,
  .luxury-split-gst-tax-rates-categories {
    flex-direction: column;
  }

  .hero-text-gst-tax-rates-categories,
  .hero-image-gst-tax-rates-categories,
  .intro-text-gst-tax-rates-categories,
  .intro-image-gst-tax-rates-categories,
  .categories-text-gst-tax-rates-categories,
  .categories-image-gst-tax-rates-categories,
  .rates-image-gst-tax-rates-categories,
  .rates-text-gst-tax-rates-categories,
  .luxury-text-gst-tax-rates-categories,
  .luxury-image-gst-tax-rates-categories {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

@media (max-width: 767px) {
  .hero-section-gst-tax-rates-categories,
  .intro-section-gst-tax-rates-categories,
  .categories-section-gst-tax-rates-categories,
  .rates-section-gst-tax-rates-categories,
  .luxury-section-gst-tax-rates-categories,
  .special-section-gst-tax-rates-categories,
  .practical-section-gst-tax-rates-categories,
  .disclaimer-section-gst-tax-rates-categories,
  .related-section-gst-tax-rates-categories {
    padding: clamp(2rem, 6vw, 3rem) 0;
  }

  .related-card-gst-tax-rates-categories {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .breadcrumbs-gst-tax-rates-categories {
    margin-bottom: clamp(1rem, 2vw, 1.5rem);
  }

  .hero-meta-gst-tax-rates-categories {
    gap: clamp(1rem, 2vw, 1.5rem);
  }
}

.main-gst-compliance-filing-requirements {
  background: var(--color-bg-primary);
  color: var(--color-text-primary);
  font-family: 'Poppins', sans-serif;
  overflow-x: hidden;
}

.container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
  display: block;
}

h1, h2, h3, h4, h5, h6 {
  word-wrap: break-word;
  overflow-wrap: break-word;
}

p {
  word-wrap: break-word;
  overflow-wrap: break-word;
  line-height: 1.7;
}

a {
  color: var(--color-accent);
  text-decoration: none;
  transition: all 0.3s ease;
}

a:hover {
  color: var(--color-primary-hover);
  text-decoration: underline;
}

.hero-section-gst-compliance-filing-requirements {
  background: var(--color-bg-primary);
  padding: clamp(2rem, 6vw, 4rem) 0;
  overflow: hidden;
  border-bottom: 1px solid var(--color-border-light);
}

.hero-content-gst-compliance-filing-requirements {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.hero-text-block-gst-compliance-filing-requirements {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-title-gst-compliance-filing-requirements {
  font-size: clamp(1.75rem, 5vw + 1rem, 3.5rem);
  font-weight: 800;
  color: var(--color-text-primary);
  margin: 0 0 1rem 0;
  line-height: 1.2;
}

.hero-subtitle-gst-compliance-filing-requirements {
  font-size: clamp(0.95rem, 1.5vw + 0.5rem, 1.25rem);
  color: var(--color-text-secondary);
  margin: 0 0 2rem 0;
  line-height: 1.6;
}

.hero-meta-gst-compliance-filing-requirements {
  display: flex;
  flex-direction: row;
  gap: 2rem;
  flex-wrap: wrap;
}

.meta-item-gst-compliance-filing-requirements {
  display: flex;
  flex-direction: row;
  align-items: center;
  gap: 0.5rem;
  font-size: 0.95rem;
  color: var(--color-text-secondary);
}

.meta-item-gst-compliance-filing-requirements i {
  color: var(--color-accent);
}

.hero-image-block-gst-compliance-filing-requirements {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-image-gst-compliance-filing-requirements {
  width: 100%;
  height: auto;
  max-height: 400px;
  object-fit: cover;
  border-radius: 12px;
  display: block;
}

.breadcrumbs-gst-compliance-filing-requirements {
  display: flex;
  flex-direction: row;
  gap: 0.5rem;
  margin-bottom: 2rem;
  font-size: 0.9rem;
  flex-wrap: wrap;
  align-items: center;
}

.breadcrumbs-gst-compliance-filing-requirements a {
  color: var(--color-accent);
}

.breadcrumbs-gst-compliance-filing-requirements span {
  color: var(--color-text-muted);
}

.intro-section-gst-compliance-filing-requirements {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.intro-content-gst-compliance-filing-requirements {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.intro-text-gst-compliance-filing-requirements {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-title-gst-compliance-filing-requirements {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0 0 1.5rem 0;
}

.intro-paragraph-gst-compliance-filing-requirements {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary);
  margin: 0 0 1.5rem 0;
}

.intro-image-gst-compliance-filing-requirements {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-image-item-gst-compliance-filing-requirements {
  width: 100%;
  height: auto;
  max-height: 400px;
  object-fit: cover;
  border-radius: 12px;
  display: block;
}

.registration-section-gst-compliance-filing-requirements {
  background: var(--color-bg-tertiary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.registration-content-gst-compliance-filing-requirements {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.registration-text-gst-compliance-filing-requirements {
  flex: 1 1 50%;
  max-width: 50%;
}

.registration-title-gst-compliance-filing-requirements {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0 0 1.5rem 0;
}

.registration-paragraph-gst-compliance-filing-requirements {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary);
  margin: 0 0 1.5rem 0;
}

.registration-highlight-gst-compliance-filing-requirements {
  background: rgba(59, 130, 246, 0.1);
  border-left: 4px solid var(--color-accent);
  padding: 1.5rem;
  border-radius: 8px;
  margin: 1.5rem 0;
}

.highlight-text-gst-compliance-filing-requirements {
  font-size: 0.95rem;
  color: var(--color-text-primary);
  margin: 0;
}

.registration-image-gst-compliance-filing-requirements {
  flex: 1 1 50%;
  max-width: 50%;
}

.registration-image-item-gst-compliance-filing-requirements {
  width: 100%;
  height: auto;
  max-height: 400px;
  object-fit: cover;
  border-radius: 12px;
  display: block;
}

.invoicing-section-gst-compliance-filing-requirements {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.invoicing-content-gst-compliance-filing-requirements {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.invoicing-image-gst-compliance-filing-requirements {
  flex: 1 1 50%;
  max-width: 50%;
}

.invoicing-image-item-gst-compliance-filing-requirements {
  width: 100%;
  height: auto;
  max-height: 400px;
  object-fit: cover;
  border-radius: 12px;
  display: block;
}

.invoicing-text-gst-compliance-filing-requirements {
  flex: 1 1 50%;
  max-width: 50%;
}

.invoicing-title-gst-compliance-filing-requirements {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0 0 1.5rem 0;
}

.invoicing-paragraph-gst-compliance-filing-requirements {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary);
  margin: 0 0 1.5rem 0;
}

.returns-filing-section-gst-compliance-filing-requirements {
  background: var(--color-bg-tertiary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.returns-content-gst-compliance-filing-requirements {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.returns-text-gst-compliance-filing-requirements {
  flex: 1 1 50%;
  max-width: 50%;
}

.returns-title-gst-compliance-filing-requirements {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0 0 1.5rem 0;
}

.returns-paragraph-gst-compliance-filing-requirements {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary);
  margin: 0 0 1.5rem 0;
}

.returns-stats-gst-compliance-filing-requirements {
  display: flex;
  flex-direction: row;
  gap: 1.5rem;
  margin-top: 2rem;
  flex-wrap: wrap;
}

.stat-card-gst-compliance-filing-requirements {
  flex: 1 1 auto;
  min-width: 120px;
  text-align: center;
  padding: 1rem;
  background: rgba(59, 130, 246, 0.1);
  border-radius: 8px;
}

.stat-number-gst-compliance-filing-requirements {
  display: block;
  font-size: clamp(1.75rem, 3vw, 2.5rem);
  font-weight: 800;
  color: var(--color-accent);
  margin-bottom: 0.5rem;
}

.stat-label-gst-compliance-filing-requirements {
  display: block;
  font-size: 0.85rem;
  color: var(--color-text-secondary);
}

.returns-image-gst-compliance-filing-requirements {
  flex: 1 1 50%;
  max-width: 50%;
}

.returns-image-item-gst-compliance-filing-requirements {
  width: 100%;
  height: auto;
  max-height: 400px;
  object-fit: cover;
  border-radius: 12px;
  display: block;
}

.record-keeping-section-gst-compliance-filing-requirements {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.record-content-gst-compliance-filing-requirements {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.record-image-gst-compliance-filing-requirements {
  flex: 1 1 50%;
  max-width: 50%;
}

.record-image-item-gst-compliance-filing-requirements {
  width: 100%;
  height: auto;
  max-height: 400px;
  object-fit: cover;
  border-radius: 12px;
  display: block;
}

.record-text-gst-compliance-filing-requirements {
  flex: 1 1 50%;
  max-width: 50%;
}

.record-title-gst-compliance-filing-requirements {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0 0 1.5rem 0;
}

.record-paragraph-gst-compliance-filing-requirements {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary);
  margin: 0 0 1.5rem 0;
}

.common-errors-section-gst-compliance-filing-requirements {
  background: var(--color-bg-tertiary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.errors-content-gst-compliance-filing-requirements {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.errors-title-gst-compliance-filing-requirements {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0 0 1rem 0;
  text-align: center;
}

.errors-intro-gst-compliance-filing-requirements {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary);
  text-align: center;
  margin: 0 0 2rem 0;
}

.errors-cards-gst-compliance-filing-requirements {
  display: flex;
  flex-direction: row;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  flex-wrap: wrap;
  justify-content: center;
}

.error-card-gst-compliance-filing-requirements {
  flex: 1 1 280px;
  max-width: 300px;
  background: var(--color-bg-card);
  padding: clamp(1.5rem, 3vw, 2rem);
  border-radius: 12px;
  border: 1px solid var(--color-border);
  display: flex;
  flex-direction: column;
  gap: 1rem;
  transition: all 0.3s ease;
}

.error-card-gst-compliance-filing-requirements:hover {
  transform: translateY(-4px);
  border-color: var(--color-accent);
}

.error-icon-gst-compliance-filing-requirements {
  font-size: 2rem;
  color: var(--color-accent);
}

.error-card-title-gst-compliance-filing-requirements {
  font-size: 1.15rem;
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0;
}

.error-card-text-gst-compliance-filing-requirements {
  font-size: 0.95rem;
  color: var(--color-text-secondary);
  margin: 0;
  line-height: 1.6;
}

.conclusion-section-gst-compliance-filing-requirements {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.conclusion-content-gst-compliance-filing-requirements {
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  max-width: 800px;
  margin: 0 auto;
}

.conclusion-title-gst-compliance-filing-requirements {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0;
  text-align: center;
}

.conclusion-text-gst-compliance-filing-requirements {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary);
  margin: 0;
  line-height: 1.7;
}

.conclusion-cta-gst-compliance-filing-requirements {
  background: rgba(59, 130, 246, 0.1);
  border: 1px solid var(--color-border);
  padding: 2rem;
  border-radius: 12px;
  text-align: center;
}

.cta-text-gst-compliance-filing-requirements {
  font-size: 1rem;
  color: var(--color-text-secondary);
  margin: 0;
}

.related-section-gst-compliance-filing-requirements {
  background: var(--color-bg-tertiary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.related-content-gst-compliance-filing-requirements {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.related-title-gst-compliance-filing-requirements {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0;
  text-align: center;
}

.related-cards-gst-compliance-filing-requirements {
  display: flex;
  flex-direction: row;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  flex-wrap: wrap;
  justify-content: center;
}

.related-card-gst-compliance-filing-requirements {
  flex: 1 1 320px;
  max-width: 380px;
  background: var(--color-bg-card);
  border-radius: 12px;
  overflow: hidden;
  border: 1px solid var(--color-border);
  display: flex;
  flex-direction: column;
  gap: 0;
  transition: all 0.3s ease;
  text-decoration: none;
  color: inherit;
}

.related-card-gst-compliance-filing-requirements:hover {
  transform: translateY(-5px);
  border-color: var(--color-accent);
}

.related-card-image-gst-compliance-filing-requirements {
  width: 100%;
  height: 200px;
  overflow: hidden;
}

.related-card-image-gst-compliance-filing-requirements img {
  width: 100%;
  height: 100%;
  object-fit: cover;
  display: block;
}

.related-card-body-gst-compliance-filing-requirements {
  padding: clamp(1.5rem, 3vw, 2rem);
  display: flex;
  flex-direction: column;
  gap: 1rem;
}

.related-card-title-gst-compliance-filing-requirements {
  font-size: 1.15rem;
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0;
}

.related-card-text-gst-compliance-filing-requirements {
  font-size: 0.95rem;
  color: var(--color-text-secondary);
  margin: 0;
  line-height: 1.6;
}

.disclaimer-section-gst-compliance-filing-requirements {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
  border-top: 1px solid var(--color-border-light);
}

.disclaimer-content-gst-compliance-filing-requirements {
  max-width: 900px;
  margin: 0 auto;
}

.disclaimer-title-gst-compliance-filing-requirements {
  font-size: clamp(1.25rem, 3vw + 0.5rem, 2rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0 0 1rem 0;
}

.disclaimer-text-gst-compliance-filing-requirements {
  font-size: clamp(0.85rem, 1vw + 0.4rem, 1rem);
  color: var(--color-text-secondary);
  margin: 0;
  line-height: 1.7;
}

@media (max-width: 768px) {
  .hero-content-gst-compliance-filing-requirements,
  .intro-content-gst-compliance-filing-requirements,
  .registration-content-gst-compliance-filing-requirements,
  .invoicing-content-gst-compliance-filing-requirements,
  .returns-content-gst-compliance-filing-requirements,
  .record-content-gst-compliance-filing-requirements {
    flex-direction: column;
    align-items: stretch;
  }

  .hero-text-block-gst-compliance-filing-requirements,
  .hero-image-block-gst-compliance-filing-requirements,
  .intro-text-gst-compliance-filing-requirements,
  .intro-image-gst-compliance-filing-requirements,
  .registration-text-gst-compliance-filing-requirements,
  .registration-image-gst-compliance-filing-requirements,
  .invoicing-image-gst-compliance-filing-requirements,
  .invoicing-text-gst-compliance-filing-requirements,
  .returns-text-gst-compliance-filing-requirements,
  .returns-image-gst-compliance-filing-requirements,
  .record-image-gst-compliance-filing-requirements,
  .record-text-gst-compliance-filing-requirements {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .breadcrumbs-gst-compliance-filing-requirements {
    font-size: 0.8rem;
  }

  .returns-stats-gst-compliance-filing-requirements {
    flex-direction: column;
  }

  .stat-card-gst-compliance-filing-requirements {
    width: 100%;
  }
}

@media (min-width: 769px) and (max-width: 1023px) {
  .error-card-gst-compliance-filing-requirements {
    flex: 1 1 calc(50% - 0.75rem);
  }

  .related-card-gst-compliance-filing-requirements {
    flex: 1 1 calc(50% - 0.75rem);
  }
}

* {
  margin: 0;
  padding: 0;
  box-sizing: border-box;
}

html, body {
  width: 100%;
  overflow-x: hidden;
}

.main-gst-revenue-distribution-formula {
  width: 100%;
  background: var(--color-bg-primary);
}

.container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
  display: block;
}

h1, h2, h3, h4, h5, h6, p {
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.hero-section-gst-revenue-distribution-formula {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.hero-content-gst-revenue-distribution-formula {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.hero-text-gst-revenue-distribution-formula {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-image-gst-revenue-distribution-formula {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-img-gst-revenue-distribution-formula {
  width: 100%;
  height: auto;
  max-height: 450px;
  object-fit: cover;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-lg);
}

.hero-title-gst-revenue-distribution-formula {
  color: var(--color-text-primary);
  font-size: clamp(1.75rem, 5vw + 1rem, 3.5rem);
  font-weight: 800;
  margin-bottom: clamp(0.75rem, 2vw, 1.5rem);
  line-height: 1.2;
  font-family: var(--font-heading);
}

.hero-subtitle-gst-revenue-distribution-formula {
  color: var(--color-text-secondary);
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  line-height: 1.6;
  margin-bottom: clamp(1.5rem, 3vw, 2rem);
}

.hero-meta-gst-revenue-distribution-formula {
  display: flex;
  flex-direction: row;
  gap: clamp(1rem, 2vw, 2rem);
  flex-wrap: wrap;
}

.meta-item-gst-revenue-distribution-formula {
  color: var(--color-text-secondary);
  font-size: clamp(0.75rem, 1vw, 0.95rem);
  display: flex;
  flex-direction: row;
  align-items: center;
  gap: 0.5rem;
}

.meta-item-gst-revenue-distribution-formula i {
  color: var(--color-primary);
  font-size: 1rem;
}

.breadcrumbs-gst-revenue-distribution-formula {
  display: flex;
  flex-direction: row;
  align-items: center;
  gap: 0.5rem;
  margin-bottom: clamp(1.5rem, 3vw, 2.5rem);
  font-size: clamp(0.75rem, 1vw, 0.9rem);
}

.breadcrumbs-gst-revenue-distribution-formula a {
  color: var(--color-primary);
  text-decoration: none;
  transition: all 0.3s ease;
}

.breadcrumbs-gst-revenue-distribution-formula a:hover {
  color: var(--color-primary-hover);
  text-decoration: underline;
}

.breadcrumbs-gst-revenue-distribution-formula span {
  color: var(--color-text-muted);
}

.introduction-section-gst-revenue-distribution-formula {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.introduction-content-gst-revenue-distribution-formula {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.intro-text-gst-revenue-distribution-formula {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-image-gst-revenue-distribution-formula {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-img-gst-revenue-distribution-formula {
  width: 100%;
  height: auto;
  max-height: 400px;
  object-fit: cover;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-md);
}

.intro-title-gst-revenue-distribution-formula {
  color: var(--color-text-primary);
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.3;
  font-family: var(--font-heading);
}

.intro-paragraph-gst-revenue-distribution-formula {
  color: var(--color-text-secondary);
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  line-height: 1.7;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.breakdown-section-gst-revenue-distribution-formula {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.breakdown-content-gst-revenue-distribution-formula {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.breakdown-text-gst-revenue-distribution-formula {
  flex: 1 1 50%;
  max-width: 50%;
}

.breakdown-image-gst-revenue-distribution-formula {
  flex: 1 1 50%;
  max-width: 50%;
}

.breakdown-img-gst-revenue-distribution-formula {
  width: 100%;
  height: auto;
  max-height: 400px;
  object-fit: cover;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-md);
}

.breakdown-title-gst-revenue-distribution-formula {
  color: var(--color-text-primary);
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.3;
  font-family: var(--font-heading);
}

.breakdown-paragraph-gst-revenue-distribution-formula {
  color: var(--color-text-secondary);
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  line-height: 1.7;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.breakdown-highlight-gst-revenue-distribution-formula {
  background: var(--color-bg-tertiary);
  border-left: 4px solid var(--color-primary);
  padding: clamp(1rem, 2vw, 1.5rem);
  border-radius: var(--radius-md);
  margin-top: clamp(1.5rem, 3vw, 2rem);
}

.highlight-text-gst-revenue-distribution-formula {
  color: var(--color-text-primary);
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  line-height: 1.6;
}

.compensation-section-gst-revenue-distribution-formula {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.compensation-content-gst-revenue-distribution-formula {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.compensation-image-gst-revenue-distribution-formula {
  flex: 1 1 50%;
  max-width: 50%;
  order: -1;
}

.compensation-img-gst-revenue-distribution-formula {
  width: 100%;
  height: auto;
  max-height: 400px;
  object-fit: cover;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-md);
}

.compensation-text-gst-revenue-distribution-formula {
  flex: 1 1 50%;
  max-width: 50%;
}

.compensation-title-gst-revenue-distribution-formula {
  color: var(--color-text-primary);
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.3;
  font-family: var(--font-heading);
}

.compensation-paragraph-gst-revenue-distribution-formula {
  color: var(--color-text-secondary);
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  line-height: 1.7;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.distribution-details-section-gst-revenue-distribution-formula {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.distribution-details-content-gst-revenue-distribution-formula {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 3vw, 3rem);
}

.distribution-text-gst-revenue-distribution-formula {
  display: flex;
  flex-direction: column;
  gap: clamp(1rem, 2vw, 1.5rem);
}

.distribution-title-gst-revenue-distribution-formula {
  color: var(--color-text-primary);
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  line-height: 1.3;
  font-family: var(--font-heading);
}

.distribution-paragraph-gst-revenue-distribution-formula {
  color: var(--color-text-secondary);
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  line-height: 1.7;
}

.distribution-cards-gst-revenue-distribution-formula {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(1rem, 3vw, 2rem);
  justify-content: center;
  margin-top: clamp(1.5rem, 3vw, 2.5rem);
}

.distribution-card-gst-revenue-distribution-formula {
  flex: 1 1 calc(33.333% - 1rem);
  min-width: 250px;
  max-width: 320px;
  background: var(--color-bg-secondary);
  padding: clamp(1.5rem, 3vw, 2rem);
  border-radius: var(--radius-lg);
  border: 1px solid var(--color-border);
  display: flex;
  flex-direction: column;
  gap: 1rem;
  transition: all 0.3s ease;
}

.distribution-card-gst-revenue-distribution-formula:hover {
  transform: translateY(-4px);
  box-shadow: var(--shadow-md);
}

.card-title-gst-revenue-distribution-formula {
  color: var(--color-text-primary);
  font-size: clamp(1rem, 1.5vw + 0.5rem, 1.25rem);
  font-weight: 600;
  font-family: var(--font-primary);
}

.card-text-gst-revenue-distribution-formula {
  color: var(--color-text-secondary);
  font-size: clamp(0.8rem, 1vw + 0.4rem, 0.95rem);
  line-height: 1.6;
}

.distribution-image-gst-revenue-distribution-formula {
  width: 100%;
  margin-top: clamp(1rem, 2vw, 1.5rem);
}

.distribution-img-gst-revenue-distribution-formula {
  width: 100%;
  height: auto;
  max-height: 400px;
  object-fit: cover;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-md);
}

.impact-section-gst-revenue-distribution-formula {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.impact-content-gst-revenue-distribution-formula {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.impact-text-gst-revenue-distribution-formula {
  flex: 1 1 50%;
  max-width: 50%;
}

.impact-image-gst-revenue-distribution-formula {
  flex: 1 1 50%;
  max-width: 50%;
}

.impact-img-gst-revenue-distribution-formula {
  width: 100%;
  height: auto;
  max-height: 400px;
  object-fit: cover;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-md);
}

.impact-title-gst-revenue-distribution-formula {
  color: var(--color-text-primary);
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.3;
  font-family: var(--font-heading);
}

.impact-paragraph-gst-revenue-distribution-formula {
  color: var(--color-text-secondary);
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  line-height: 1.7;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.impact-quote-gst-revenue-distribution-formula {
  background: var(--color-bg-primary);
  border-left: 4px solid var(--color-primary);
  padding: clamp(1.5rem, 3vw, 2rem);
  border-radius: var(--radius-md);
  margin-top: clamp(1.5rem, 3vw, 2rem);
  font-style: italic;
}

.quote-text-gst-revenue-distribution-formula {
  color: var(--color-text-primary);
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.1rem);
  line-height: 1.8;
}

.conclusion-section-gst-revenue-distribution-formula {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.conclusion-content-gst-revenue-distribution-formula {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 3vw, 2.5rem);
}

.conclusion-title-gst-revenue-distribution-formula {
  color: var(--color-text-primary);
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  text-align: center;
  line-height: 1.3;
  font-family: var(--font-heading);
}

.conclusion-points-gst-revenue-distribution-formula {
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 3vw, 2rem);
  margin-bottom: clamp(1.5rem, 3vw, 2.5rem);
}

.conclusion-point-gst-revenue-distribution-formula {
  display: flex;
  flex-direction: row;
  gap: clamp(1.5rem, 3vw, 2rem);
  align-items: flex-start;
}

.point-number-gst-revenue-distribution-formula {
  color: var(--color-primary);
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 800;
  min-width: 60px;
  text-align: center;
}

.point-content-gst-revenue-distribution-formula {
  display: flex;
  flex-direction: column;
  gap: 0.5rem;
  flex: 1;
}

.point-title-gst-revenue-distribution-formula {
  color: var(--color-text-primary);
  font-size: clamp(1rem, 1.5vw + 0.5rem, 1.25rem);
  font-weight: 600;
}

.point-text-gst-revenue-distribution-formula {
  color: var(--color-text-secondary);
  font-size: clamp(0.85rem, 1vw + 0.4rem, 1rem);
  line-height: 1.6;
}

.conclusion-paragraph-gst-revenue-distribution-formula {
  color: var(--color-text-secondary);
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  line-height: 1.7;
  text-align: center;
}

.disclaimer-section-gst-revenue-distribution-formula {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.disclaimer-content-gst-revenue-distribution-formula {
  background: var(--color-bg-card);
  border: 1px solid var(--color-border);
  border-left: 4px solid var(--color-secondary);
  padding: clamp(1.5rem, 3vw, 2.5rem);
  border-radius: var(--radius-lg);
  display: flex;
  flex-direction: column;
  gap: clamp(1rem, 2vw, 1.5rem);
}

.disclaimer-icon-gst-revenue-distribution-formula {
  font-size: clamp(1.5rem, 3vw, 2rem);
  color: var(--color-secondary);
}

.disclaimer-title-gst-revenue-distribution-formula {
  color: var(--color-text-primary);
  font-size: clamp(1.1rem, 2vw + 0.5rem, 1.5rem);
  font-weight: 600;
}

.disclaimer-text-gst-revenue-distribution-formula {
  color: var(--color-text-secondary);
  font-size: clamp(0.85rem, 1vw + 0.4rem, 1rem);
  line-height: 1.7;
}

.related-section-gst-revenue-distribution-formula {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.related-content-gst-revenue-distribution-formula {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 3vw, 2.5rem);
}

.related-title-gst-revenue-distribution-formula {
  color: var(--color-text-primary);
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  text-align: center;
  line-height: 1.3;
  font-family: var(--font-heading);
}

.related-cards-gst-revenue-distribution-formula {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
}

.related-card-gst-revenue-distribution-formula {
  flex: 1 1 calc(33.333% - 1.5rem);
  min-width: 280px;
  max-width: 380px;
  background: var(--color-bg-card);
  border: 1px solid var(--color-border);
  border-radius: var(--radius-lg);
  overflow: hidden;
  display: flex;
  flex-direction: column;
  gap: 1rem;
  transition: all 0.3s ease;
}

.related-card-gst-revenue-distribution-formula:hover {
  transform: translateY(-6px);
  box-shadow: var(--shadow-lg);
}

.related-image-gst-revenue-distribution-formula {
  width: 100%;
  height: 200px;
  overflow: hidden;
}

.related-img-gst-revenue-distribution-formula {
  width: 100%;
  height: 100%;
  object-fit: cover;
}

.related-card-title-gst-revenue-distribution-formula {
  color: var(--color-text-primary);
  font-size: clamp(1rem, 1.5vw + 0.5rem, 1.25rem);
  font-weight: 600;
  padding: 0 clamp(1rem, 2vw, 1.5rem);
  padding-top: clamp(0.5rem, 1vw, 1rem);
}

.related-card-description-gst-revenue-distribution-formula {
  color: var(--color-text-secondary);
  font-size: clamp(0.85rem, 1vw + 0.4rem, 1rem);
  line-height: 1.6;
  padding: 0 clamp(1rem, 2vw, 1.5rem);
}

.related-link-gst-revenue-distribution-formula {
  color: var(--color-primary);
  text-decoration: none;
  font-weight: 600;
  font-size: clamp(0.85rem, 1vw + 0.4rem, 1rem);
  padding: clamp(0.75rem, 1.5vw, 1rem) clamp(1rem, 2vw, 1.5rem);
  display: inline-block;
  transition: all 0.3s ease;
}

.related-link-gst-revenue-distribution-formula:hover {
  color: var(--color-primary-hover);
  text-decoration: underline;
}

@media (max-width: 768px) {
  .hero-content-gst-revenue-distribution-formula,
  .introduction-content-gst-revenue-distribution-formula,
  .breakdown-content-gst-revenue-distribution-formula,
  .compensation-content-gst-revenue-distribution-formula,
  .impact-content-gst-revenue-distribution-formula {
    flex-direction: column;
  }

  .hero-text-gst-revenue-distribution-formula,
  .hero-image-gst-revenue-distribution-formula,
  .intro-text-gst-revenue-distribution-formula,
  .intro-image-gst-revenue-distribution-formula,
  .breakdown-text-gst-revenue-distribution-formula,
  .breakdown-image-gst-revenue-distribution-formula,
  .compensation-image-gst-revenue-distribution-formula,
  .compensation-text-gst-revenue-distribution-formula,
  .impact-text-gst-revenue-distribution-formula,
  .impact-image-gst-revenue-distribution-formula {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .compensation-image-gst-revenue-distribution-formula {
    order: 0;
  }

  .distribution-cards-gst-revenue-distribution-formula {
    flex-direction: column;
  }

  .distribution-card-gst-revenue-distribution-formula {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .conclusion-point-gst-revenue-distribution-formula {
    flex-direction: column;
    align-items: flex-start;
  }

  .point-number-gst-revenue-distribution-formula {
    min-width: auto;
  }

  .related-card-gst-revenue-distribution-formula {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .breadcrumbs-gst-revenue-distribution-formula {
    font-size: 0.75rem;
  }

  .hero-meta-gst-revenue-distribution-formula {
    gap: 1rem;
  }
}

@media (min-width: 768px) and (max-width: 1023px) {
  .related-card-gst-revenue-distribution-formula {
    flex: 1 1 calc(50% - 1.25rem);
    max-width: 100%;
  }

  .distribution-card-gst-revenue-distribution-formula {
    flex: 1 1 calc(50% - 1rem);
  }
}

@media (min-width: 1024px) {
  .hero-section-gst-revenue-distribution-formula,
  .introduction-section-gst-revenue-distribution-formula,
  .breakdown-section-gst-revenue-distribution-formula,
  .compensation-section-gst-revenue-distribution-formula,
  .distribution-details-section-gst-revenue-distribution-formula,
  .impact-section-gst-revenue-distribution-formula,
  .conclusion-section-gst-revenue-distribution-formula,
  .disclaimer-section-gst-revenue-distribution-formula,
  .related-section-gst-revenue-distribution-formula {
    padding: clamp(4rem, 10vw, 6rem) 0;
  }
}

* {
margin: 0;
padding: 0;
box-sizing: border-box;
}

html {
scroll-behavior: smooth;
}

body {
font-family: var(--font-primary);
background: var(--color-bg-primary);
color: var(--color-text-primary);
line-height: 1.6;
}

h1, h2, h3, h4, h5, h6, p {
word-wrap: break-word;
overflow-wrap: break-word;
}

a {
text-decoration: none;
color: var(--color-accent);
transition: all 0.3s ease;
}

a:hover {
color: var(--color-accent-hover);
text-decoration: underline;
}

.container {
max-width: 1440px;
margin: 0 auto;
padding: 0 clamp(1rem, 4vw, 2rem);
display: block;
}

.main-gst-input-tax-credit-refunds {
overflow: hidden;
}

.hero-section-gst-input-tax-credit-refunds {
background: var(--color-bg-primary);
padding: clamp(3rem, 8vw, 6rem) 0;
overflow: hidden;
}

.hero-content-gst-input-tax-credit-refunds {
display: flex;
flex-direction: row;
gap: clamp(2rem, 4vw, 4rem);
align-items: center;
}

.hero-text-block-gst-input-tax-credit-refunds {
flex: 1 1 50%;
max-width: 50%;
}

.hero-image-block-gst-input-tax-credit-refunds {
flex: 1 1 50%;
max-width: 50%;
}

.hero-image-gst-input-tax-credit-refunds {
width: 100%;
height: auto;
max-height: 500px;
object-fit: cover;
border-radius: var(--radius-lg);
display: block;
}

.hero-title-gst-input-tax-credit-refunds {
font-family: var(--font-heading);
font-size: clamp(1.75rem, 5vw + 1rem, 3.5rem);
color: var(--color-text-primary);
font-weight: 700;
margin-bottom: clamp(1rem, 2vw, 1.5rem);
line-height: 1.2;
}

.hero-subtitle-gst-input-tax-credit-refunds {
font-size: clamp(0.95rem, 1.2vw + 0.5rem, 1.25rem);
color: var(--color-text-secondary);
margin-bottom: clamp(1.5rem, 3vw, 2rem);
line-height: 1.7;
}

.hero-meta-gst-input-tax-credit-refunds {
display: flex;
flex-direction: row;
gap: 1rem;
align-items: center;
flex-wrap: wrap;
}

.meta-item-gst-input-tax-credit-refunds {
font-size: 0.875rem;
color: var(--color-text-muted);
}

.meta-divider-gst-input-tax-credit-refunds {
color: var(--color-text-muted);
}

.breadcrumbs-gst-input-tax-credit-refunds {
display: flex;
flex-direction: row;
gap: 0.5rem;
margin-bottom: clamp(1.5rem, 3vw, 2.5rem);
flex-wrap: wrap;
align-items: center;
}

.breadcrumbs-gst-input-tax-credit-refunds a {
color: var(--color-accent);
font-size: 0.875rem;
transition: all 0.3s ease;
}

.breadcrumbs-gst-input-tax-credit-refunds a:hover {
color: var(--color-accent-hover);
}

.breadcrumbs-gst-input-tax-credit-refunds span {
color: var(--color-text-muted);
font-size: 0.875rem;
}

.introduction-section-gst-input-tax-credit-refunds {
background: var(--color-bg-secondary);
padding: clamp(3rem, 8vw, 6rem) 0;
overflow: hidden;
}

.introduction-content-gst-input-tax-credit-refunds {
display: flex;
flex-direction: row;
gap: clamp(2rem, 4vw, 4rem);
align-items: center;
}

.intro-text-block-gst-input-tax-credit-refunds {
flex: 1 1 50%;
max-width: 50%;
}

.intro-image-block-gst-input-tax-credit-refunds {
flex: 1 1 50%;
max-width: 50%;
}

.intro-title-gst-input-tax-credit-refunds {
font-family: var(--font-heading);
font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
color: var(--color-text-primary);
font-weight: 700;
margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.intro-text-gst-input-tax-credit-refunds {
font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
color: var(--color-text-secondary);
margin-bottom: 1.25rem;
line-height: 1.8;
}

.intro-image-gst-input-tax-credit-refunds {
width: 100%;
height: auto;
max-height: 400px;
object-fit: cover;
border-radius: var(--radius-lg);
display: block;
}

.mechanism-section-gst-input-tax-credit-refunds {
background: var(--color-bg-primary);
padding: clamp(3rem, 8vw, 6rem) 0;
overflow: hidden;
}

.mechanism-content-gst-input-tax-credit-refunds {
display: flex;
flex-direction: row;
gap: clamp(2rem, 4vw, 4rem);
align-items: center;
}

.mechanism-image-block-gst-input-tax-credit-refunds {
flex: 1 1 50%;
max-width: 50%;
}

.mechanism-text-block-gst-input-tax-credit-refunds {
flex: 1 1 50%;
max-width: 50%;
}

.mechanism-title-gst-input-tax-credit-refunds {
font-family: var(--font-heading);
font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
color: var(--color-text-primary);
font-weight: 700;
margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.mechanism-text-gst-input-tax-credit-refunds {
font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
color: var(--color-text-secondary);
margin-bottom: 1.25rem;
line-height: 1.8;
}

.mechanism-image-gst-input-tax-credit-refunds {
width: 100%;
height: auto;
max-height: 400px;
object-fit: cover;
border-radius: var(--radius-lg);
display: block;
}

.eligibility-section-gst-input-tax-credit-refunds {
background: var(--color-bg-secondary);
padding: clamp(3rem, 8vw, 6rem) 0;
overflow: hidden;
}

.eligibility-content-gst-input-tax-credit-refunds {
display: flex;
flex-direction: row;
gap: clamp(2rem, 4vw, 4rem);
align-items: center;
}

.eligibility-text-block-gst-input-tax-credit-refunds {
flex: 1 1 50%;
max-width: 50%;
}

.eligibility-image-block-gst-input-tax-credit-refunds {
flex: 1 1 50%;
max-width: 50%;
}

.eligibility-title-gst-input-tax-credit-refunds {
font-family: var(--font-heading);
font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
color: var(--color-text-primary);
font-weight: 700;
margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.eligibility-text-gst-input-tax-credit-refunds {
font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
color: var(--color-text-secondary);
margin-bottom: 1.25rem;
line-height: 1.8;
}

.eligibility-list-gst-input-tax-credit-refunds {
display: flex;
flex-direction: column;
gap: 1rem;
margin: clamp(1.5rem, 2vw, 2rem) 0;
}

.list-item-gst-input-tax-credit-refunds {
display: flex;
flex-direction: row;
gap: 1rem;
align-items: flex-start;
}

.list-icon-gst-input-tax-credit-refunds {
color: var(--color-accent);
font-size: 1.25rem;
flex-shrink: 0;
margin-top: 0.25rem;
}

.list-text-gst-input-tax-credit-refunds {
color: var(--color-text-secondary);
font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
line-height: 1.7;
}

.eligibility-image-gst-input-tax-credit-refunds {
width: 100%;
height: auto;
max-height: 400px;
object-fit: cover;
border-radius: var(--radius-lg);
display: block;
}

.refunds-section-gst-input-tax-credit-refunds {
background: var(--color-bg-primary);
padding: clamp(3rem, 8vw, 6rem) 0;
overflow: hidden;
}

.refunds-content-gst-input-tax-credit-refunds {
display: flex;
flex-direction: row;
gap: clamp(2rem, 4vw, 4rem);
align-items: center;
}

.refunds-image-block-gst-input-tax-credit-refunds {
flex: 1 1 50%;
max-width: 50%;
}

.refunds-text-block-gst-input-tax-credit-refunds {
flex: 1 1 50%;
max-width: 50%;
}

.refunds-title-gst-input-tax-credit-refunds {
font-family: var(--font-heading);
font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
color: var(--color-text-primary);
font-weight: 700;
margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.refunds-text-gst-input-tax-credit-refunds {
font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
color: var(--color-text-secondary);
margin-bottom: 1.25rem;
line-height: 1.8;
}

.refunds-image-gst-input-tax-credit-refunds {
width: 100%;
height: auto;
max-height: 400px;
object-fit: cover;
border-radius: var(--radius-lg);
display: block;
}

.common-issues-section-gst-input-tax-credit-refunds {
background: var(--color-bg-secondary);
padding: clamp(3rem, 8vw, 6rem) 0;
overflow: hidden;
}

.common-issues-content-gst-input-tax-credit-refunds {
display: flex;
flex-direction: column;
gap: clamp(2rem, 3vw, 3rem);
}

.common-issues-title-gst-input-tax-credit-refunds {
font-family: var(--font-heading);
font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
color: var(--color-text-primary);
font-weight: 700;
text-align: center;
margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.issues-grid-gst-input-tax-credit-refunds {
display: flex;
flex-direction: row;
flex-wrap: wrap;
gap: clamp(1.5rem, 3vw, 2.5rem);
justify-content: center;
}

.issue-card-gst-input-tax-credit-refunds {
flex: 1 1 280px;
max-width: 380px;
background: var(--color-bg-card);
padding: clamp(1.5rem, 2vw, 2rem);
border-radius: var(--radius-lg);
border: 1px solid var(--color-border-light);
display: flex;
flex-direction: column;
gap: 1rem;
transition: all 0.3s ease;
}

.issue-card-gst-input-tax-credit-refunds:hover {
transform: translateY(-4px);
border-color: var(--color-accent);
background: rgba(30, 41, 59, 1);
}

.card-icon-gst-input-tax-credit-refunds {
font-size: clamp(2rem, 4vw, 2.5rem);
color: var(--color-accent);
}

.card-title-gst-input-tax-credit-refunds {
font-family: var(--font-heading);
font-size: clamp(1.1rem, 2vw, 1.4rem);
color: var(--color-text-primary);
font-weight: 600;
}

.card-text-gst-input-tax-credit-refunds {
font-size: clamp(0.85rem, 1vw + 0.5rem, 1rem);
color: var(--color-text-secondary);
line-height: 1.7;
}

.best-practices-section-gst-input-tax-credit-refunds {
background: var(--color-bg-primary);
padding: clamp(3rem, 8vw, 6rem) 0;
overflow: hidden;
}

.best-practices-content-gst-input-tax-credit-refunds {
display: flex;
flex-direction: row;
gap: clamp(2rem, 4vw, 4rem);
align-items: center;
}

.practices-text-block-gst-input-tax-credit-refunds {
flex: 1 1 50%;
max-width: 50%;
}

.practices-image-block-gst-input-tax-credit-refunds {
flex: 1 1 50%;
max-width: 50%;
}

.practices-title-gst-input-tax-credit-refunds {
font-family: var(--font-heading);
font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
color: var(--color-text-primary);
font-weight: 700;
margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.practices-text-gst-input-tax-credit-refunds {
font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
color: var(--color-text-secondary);
margin-bottom: 1.25rem;
line-height: 1.8;
}

.practices-image-gst-input-tax-credit-refunds {
width: 100%;
height: auto;
max-height: 400px;
object-fit: cover;
border-radius: var(--radius-lg);
display: block;
}

.conclusion-section-gst-input-tax-credit-refunds {
background: var(--color-bg-secondary);
padding: clamp(3rem, 8vw, 6rem) 0;
overflow: hidden;
}

.conclusion-content-gst-input-tax-credit-refunds {
display: flex;
flex-direction: column;
gap: clamp(1.5rem, 2vw, 2rem);
max-width: 900px;
margin: 0 auto;
}

.conclusion-text-gst-input-tax-credit-refunds {
display: flex;
flex-direction: column;
gap: clamp(1rem, 2vw, 1.5rem);
}

.conclusion-title-gst-input-tax-credit-refunds {
font-family: var(--font-heading);
font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
color: var(--color-text-primary);
font-weight: 700;
}

.conclusion-text-gst-input-tax-credit-refunds p {
font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
color: var(--color-text-secondary);
line-height: 1.8;
}

.disclaimer-section-gst-input-tax-credit-refunds {
background: var(--color-bg-primary);
padding: clamp(3rem, 8vw, 6rem) 0;
overflow: hidden;
}

.disclaimer-content-gst-input-tax-credit-refunds {
display: flex;
flex-direction: column;
gap: clamp(1.5rem, 2vw, 2rem);
max-width: 900px;
margin: 0 auto;
}

.disclaimer-box-gst-input-tax-credit-refunds {
background: var(--color-bg-secondary);
padding: clamp(2rem, 3vw, 2.5rem);
border-radius: var(--radius-lg);
border-left: 4px solid var(--color-accent);
}

.disclaimer-title-gst-input-tax-credit-refunds {
font-family: var(--font-heading);
font-size: clamp(1.2rem, 2vw, 1.5rem);
color: var(--color-text-primary);
font-weight: 700;
margin-bottom: 1rem;
}

.disclaimer-text-gst-input-tax-credit-refunds {
font-size: clamp(0.85rem, 1vw + 0.5rem, 1rem);
color: var(--color-text-secondary);
line-height: 1.8;
}

.related-posts-section-gst-input-tax-credit-refunds {
background: var(--color-bg-secondary);
padding: clamp(3rem, 8vw, 6rem) 0;
overflow: hidden;
}

.related-posts-content-gst-input-tax-credit-refunds {
display: flex;
flex-direction: column;
gap: clamp(2rem, 3vw, 3rem);
}

.related-posts-title-gst-input-tax-credit-refunds {
font-family: var(--font-heading);
font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
color: var(--color-text-primary);
font-weight: 700;
text-align: center;
}

.related-posts-grid-gst-input-tax-credit-refunds {
display: flex;
flex-direction: row;
flex-wrap: wrap;
gap: clamp(1.5rem, 3vw, 2.5rem);
justify-content: center;
}

.related-post-card-gst-input-tax-credit-refunds {
flex: 1 1 300px;
max-width: 400px;
background: var(--color-bg-primary);
border-radius: var(--radius-lg);
overflow: hidden;
border: 1px solid var(--color-border-light);
display: flex;
flex-direction: column;
transition: all 0.3s ease;
}

.related-post-card-gst-input-tax-credit-refunds:hover {
transform: translateY(-4px);
border-color: var(--color-accent);
box-shadow: var(--shadow-lg);
}

.post-image-wrapper-gst-input-tax-credit-refunds {
width: 100%;
height: 200px;
overflow: hidden;
}

.post-card-image-gst-input-tax-credit-refunds {
width: 100%;
height: 100%;
object-fit: cover;
transition: all 0.3s ease;
}

.related-post-card-gst-input-tax-credit-refunds:hover .post-card-image-gst-input-tax-credit-refunds {
transform: scale(1.05);
}

.post-card-content-gst-input-tax-credit-refunds {
padding: clamp(1.5rem, 2vw, 2rem);
display: flex;
flex-direction: column;
gap: 1rem;
flex: 1;
}

.post-card-title-gst-input-tax-credit-refunds {
font-family: var(--font-heading);
font-size: clamp(1.1rem, 2vw, 1.4rem);
color: var(--color-text-primary);
font-weight: 600;
line-height: 1.4;
}

.post-card-description-gst-input-tax-credit-refunds {
font-size: clamp(0.85rem, 1vw + 0.5rem, 1rem);
color: var(--color-text-secondary);
line-height: 1.7;
flex: 1;
}

.post-card-link-gst-input-tax-credit-refunds {
font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
color: var(--color-accent);
font-weight: 600;
transition: all 0.3s ease;
align-self: flex-start;
}

.post-card-link-gst-input-tax-credit-refunds:hover {
color: var(--color-accent-hover);
text-decoration: underline;
}

@media (max-width: 768px) {
.hero-content-gst-input-tax-credit-refunds,
.introduction-content-gst-input-tax-credit-refunds,
.mechanism-content-gst-input-tax-credit-refunds,
.eligibility-content-gst-input-tax-credit-refunds,
.refunds-content-gst-input-tax-credit-refunds,
.best-practices-content-gst-input-tax-credit-refunds {
flex-direction: column;
}

.hero-text-block-gst-input-tax-credit-refunds,
.hero-image-block-gst-input-tax-credit-refunds,
.intro-text-block-gst-input-tax-credit-refunds,
.intro-image-block-gst-input-tax-credit-refunds,
.mechanism-image-block-gst-input-tax-credit-refunds,
.mechanism-text-block-gst-input-tax-credit-refunds,
.eligibility-text-block-gst-input-tax-credit-refunds,
.eligibility-image-block-gst-input-tax-credit-refunds,
.refunds-image-block-gst-input-tax-credit-refunds,
.refunds-text-block-gst-input-tax-credit-refunds,
.practices-text-block-gst-input-tax-credit-refunds,
.practices-image-block-gst-input-tax-credit-refunds {
flex: 1 1 100%;
max-width: 100%;
}

.hero-image-gst-input-tax-credit-refunds,
.intro-image-gst-input-tax-credit-refunds,
.mechanism-image-gst-input-tax-credit-refunds,
.eligibility-image-gst-input-tax-credit-refunds,
.refunds-image-gst-input-tax-credit-refunds,
.practices-image-gst-input-tax-credit-refunds {
max-height: 300px;
}

.issues-grid-gst-input-tax-credit-refunds {
flex-direction: column;
}

.issue-card-gst-input-tax-credit-refunds {
flex: 1 1 100%;
max-width: 100%;
}

.related-posts-grid-gst-input-tax-credit-refunds {
flex-direction: column;
}

.related-post-card-gst-input-tax-credit-refunds {
flex: 1 1 100%;
max-width: 100%;
}
}

@media (max-width: 1024px) {
.hero-content-gst-input-tax-credit-refunds,
.introduction-content-gst-input-tax-credit-refunds,
.mechanism-content-gst-input-tax-credit-refunds,
.eligibility-content-gst-input-tax-credit-refunds,
.refunds-content-gst-input-tax-credit-refunds,
.best-practices-content-gst-input-tax-credit-refunds {
gap: clamp(1.5rem, 3vw, 3rem);
}
}

* {
  margin: 0;
  padding: 0;
  box-sizing: border-box;
}

html, body {
  font-family: var(--font-primary);
}

h1, h2, h3, h4, h5, h6, p {
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.tax-excellence-about {
  background: var(--color-bg-primary);
  overflow: hidden;
}

.container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
  display: block !important;
}

.hero-intro-about {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.hero-content-about {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
  align-items: center;
  text-align: center;
}

.hero-header-about h1 {
  font-family: var(--font-heading);
  font-size: clamp(2rem, 6vw + 1rem, 4rem);
  color: var(--color-text-primary);
  font-weight: 700;
  margin-bottom: var(--space-md);
  letter-spacing: -0.5px;
}

.hero-subtitle-about {
  font-size: clamp(0.95rem, 2vw + 0.5rem, 1.25rem);
  color: var(--color-text-secondary);
  max-width: 700px;
  margin: 0 auto;
  line-height: 1.6;
}

.hero-visual-about {
  width: 100%;
  max-width: 900px;
  height: auto;
  border-radius: var(--radius-lg);
  display: block;
  margin: clamp(1.5rem, 3vw, 2.5rem) auto 0;
  object-fit: cover;
  box-shadow: var(--shadow-lg);
}

.foundation-story-about {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.foundation-content-about {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.foundation-header-about {
  text-align: center;
  margin-bottom: var(--space-lg);
}

.section-tag-about {
  display: inline-block;
  padding: clamp(0.25rem, 1vw, 0.5rem) clamp(0.75rem, 2vw, 1.25rem);
  background: rgba(245, 158, 11, 0.15);
  color: var(--color-accent);
  border-radius: 20px;
  font-size: clamp(0.75rem, 1vw, 0.9rem);
  font-weight: 600;
  margin-bottom: var(--space-sm);
}

.foundation-header-about h2 {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 4vw + 0.5rem, 3rem);
  color: var(--color-text-primary);
  margin-bottom: var(--space-md);
  font-weight: 700;
}

.foundation-intro-about {
  max-width: 800px;
  margin: 0 auto;
  font-size: clamp(0.9rem, 1.5vw + 0.4rem, 1.1rem);
  color: var(--color-text-secondary);
  line-height: 1.8;
  margin-bottom: var(--space-xl);
}

.foundation-story-visual-about {
  width: 100%;
  max-width: 800px;
  height: auto;
  border-radius: var(--radius-lg);
  display: block;
  margin: 0 auto var(--space-xl);
  object-fit: cover;
  box-shadow: var(--shadow-md);
}

.story-text-about {
  font-size: clamp(0.9rem, 1.5vw + 0.4rem, 1.1rem);
  color: var(--color-text-secondary);
  line-height: 1.8;
  margin-bottom: var(--space-md);
}

.story-text-about:last-child {
  margin-bottom: 0;
}

.expertise-framework-about {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.expertise-content-about {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.expertise-header-about {
  text-align: center;
  margin-bottom: var(--space-xl);
}

.expertise-header-about h2 {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 4vw + 0.5rem, 3rem);
  color: var(--color-text-primary);
  margin-bottom: var(--space-md);
  font-weight: 700;
}

.expertise-subtitle-about {
  font-size: clamp(0.9rem, 1.5vw + 0.4rem, 1.1rem);
  color: var(--color-text-secondary);
  max-width: 700px;
  margin: 0 auto;
  line-height: 1.7;
}

.expertise-cards-about {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
  margin-top: var(--space-lg);
}

.expertise-card-about {
  flex: 1 1 280px;
  max-width: 380px;
  background: var(--color-bg-card);
  padding: clamp(1.5rem, 3vw, 2.5rem);
  border-radius: var(--radius-lg);
  border: 1px solid rgba(245, 158, 11, 0.2);
  transition: all 0.3s ease;
}

.expertise-card-about:hover {
  transform: translateY(-6px);
  border-color: rgba(245, 158, 11, 0.5);
  background: rgba(245, 158, 11, 0.08);
  box-shadow: var(--shadow-lg);
}

.card-icon-about {
  font-size: clamp(2rem, 4vw, 2.5rem);
  color: var(--color-accent);
  margin-bottom: var(--space-md);
}

.card-title-about {
  font-size: clamp(1.1rem, 2vw, 1.35rem);
  color: var(--color-text-primary);
  margin-bottom: var(--space-sm);
  font-weight: 600;
  font-family: var(--font-heading);
}

.card-text-about {
  font-size: clamp(0.85rem, 1.2vw + 0.3rem, 1rem);
  color: var(--color-text-secondary);
  line-height: 1.6;
}

.approach-methodology-about {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.approach-content-about {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.approach-header-about {
  text-align: center;
  margin-bottom: var(--space-xl);
}

.approach-header-about h2 {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 4vw + 0.5rem, 3rem);
  color: var(--color-text-primary);
  margin-bottom: var(--space-md);
  font-weight: 700;
}

.approach-intro-about {
  font-size: clamp(0.9rem, 1.5vw + 0.4rem, 1.1rem);
  color: var(--color-text-secondary);
  max-width: 700px;
  margin: 0 auto var(--space-xl);
  line-height: 1.7;
  text-align: center;
}

.process-steps-about {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
  max-width: 900px;
  margin: 0 auto;
}

.process-step-about {
  display: flex;
  flex-direction: row;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  align-items: flex-start;
}

.step-number-about {
  font-family: var(--font-heading);
  font-size: clamp(2.5rem, 5vw, 4rem);
  font-weight: 800;
  color: var(--color-accent);
  min-width: clamp(80px, 12vw, 120px);
  flex-shrink: 0;
}

.step-content-about {
  flex: 1;
  padding-top: var(--space-sm);
}

.step-title-about {
  font-family: var(--font-heading);
  font-size: clamp(1.15rem, 2.5vw, 1.5rem);
  color: var(--color-text-primary);
  margin-bottom: var(--space-sm);
  font-weight: 700;
}

.step-text-about {
  font-size: clamp(0.9rem, 1.5vw + 0.4rem, 1.1rem);
  color: var(--color-text-secondary);
  line-height: 1.7;
}

.commitment-values-about {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.commitment-content-about {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.commitment-header-about {
  text-align: center;
  margin-bottom: var(--space-xl);
}

.commitment-header-about h2 {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 4vw + 0.5rem, 3rem);
  color: var(--color-text-primary);
  margin-bottom: var(--space-md);
  font-weight: 700;
}

.commitment-intro-about {
  font-size: clamp(0.9rem, 1.5vw + 0.4rem, 1.1rem);
  color: var(--color-text-secondary);
  max-width: 700px;
  margin: 0 auto;
  line-height: 1.7;
  text-align: center;
}

.values-blocks-about {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
  margin-top: var(--space-xl);
}

.value-block-about {
  flex: 1 1 260px;
  max-width: 340px;
  background: linear-gradient(135deg, rgba(245, 158, 11, 0.1), rgba(13, 21, 38, 0.5));
  padding: clamp(1.5rem, 3vw, 2.5rem);
  border-radius: var(--radius-lg);
  border-left: 4px solid var(--color-accent);
}

.value-icon-about {
  font-size: 2rem;
  color: var(--color-accent);
  margin-bottom: var(--space-md);
}

.value-title-about {
  font-family: var(--font-heading);
  font-size: clamp(1.1rem, 2vw, 1.35rem);
  color: var(--color-text-primary);
  margin-bottom: var(--space-sm);
  font-weight: 600;
}

.value-text-about {
  font-size: clamp(0.85rem, 1.2vw + 0.3rem, 1rem);
  color: var(--color-text-secondary);
  line-height: 1.6;
}

.featured-quote-about {
  background: var(--color-bg-secondary);
  border-left: 4px solid var(--color-accent);
  padding: clamp(2rem, 4vw, 3rem);
  border-radius: var(--radius-lg);
  max-width: 800px;
  margin: var(--space-xl) auto;
}

.quote-text-about {
  font-size: clamp(1rem, 1.8vw + 0.4rem, 1.3rem);
  color: var(--color-text-primary);
  font-style: italic;
  margin-bottom: var(--space-md);
  line-height: 1.8;
}

.quote-author-about {
  font-size: clamp(0.9rem, 1.5vw + 0.4rem, 1.05rem);
  color: var(--color-accent);
  font-weight: 600;
}

.disclaimer-section-about {
  background: var(--color-bg-secondary);
  padding: clamp(2.5rem, 6vw, 4rem) 0;
  overflow: hidden;
  border-top: 1px solid rgba(245, 158, 11, 0.15);
}

.disclaimer-content-about {
  display: flex;
  flex-direction: column;
  gap: var(--space-md);
  max-width: 900px;
}

.disclaimer-header-about {
  display: flex;
  align-items: center;
  gap: var(--space-sm);
  margin-bottom: var(--space-md);
}

.disclaimer-icon-about {
  font-size: clamp(1.5rem, 2.5vw, 1.75rem);
  color: var(--color-accent);
  flex-shrink: 0;
}

.disclaimer-header-about h3 {
  font-family: var(--font-heading);
  font-size: clamp(1.2rem, 2.5vw, 1.5rem);
  color: var(--color-text-primary);
  font-weight: 600;
  margin: 0;
}

.disclaimer-text-about {
  font-size: clamp(0.85rem, 1.2vw + 0.3rem, 1rem);
  color: var(--color-text-secondary);
  line-height: 1.7;
  margin: 0;
}

@media (max-width: 768px) {
  .process-step-about {
    flex-direction: column;
    align-items: flex-start;
  }

  .step-number-about {
    font-size: clamp(2rem, 4vw, 2.5rem);
  }

  .hero-content-about {
    padding: 0;
  }

  .expertise-cards-about {
    gap: var(--space-md);
  }

  .expertise-card-about {
    flex: 1 1 100%;
  }

  .values-blocks-about {
    gap: var(--space-md);
  }

  .value-block-about {
    flex: 1 1 100%;
  }
}

@media (min-width: 769px) and (max-width: 1024px) {
  .expertise-cards-about {
    gap: var(--space-lg);
  }

  .expertise-card-about {
    flex: 1 1 45%;
  }

  .values-blocks-about {
    gap: var(--space-lg);
  }

  .value-block-about {
    flex: 1 1 45%;
  }
}

@media (min-width: 1025px) {
  .expertise-cards-about {
    gap: var(--space-xl);
  }

  .expertise-card-about {
    flex: 1 1 30%;
  }

  .values-blocks-about {
    gap: var(--space-xl);
  }

  .value-block-about {
    flex: 1 1 32%;
  }
}

.faq-page {
  background-color: var(--color-bg-primary);
  width: 100%;
}

.faq-hero {
  background-color: var(--color-bg-secondary);
  padding: var(--space-lg) var(--space-md);
  overflow: hidden;
}

.faq-hero__container {
  max-width: 1200px;
  margin: 0 auto;
  display: grid;
  grid-template-columns: 1fr;
  gap: var(--space-lg);
  align-items: center;
}

.faq-hero__content {
  order: 2;
}

.faq-hero__image {
  order: 1;
  width: 100%;
  border-radius: var(--radius-lg);
  overflow: hidden;
  box-shadow: var(--shadow-md);
}

.faq-hero__image img {
  width: 100%;
  height: auto;
  display: block;
}

.faq-hero__title {
  font-family: var(--font-heading);
  color: var(--color-text-primary);
  font-size: clamp(1.75rem, 5vw, 2.75rem);
  margin: 0 0 var(--space-md) 0;
  line-height: 1.2;
  font-weight: 700;
}

.faq-hero__subtitle {
  font-family: var(--font-primary);
  color: var(--color-text-secondary);
  font-size: clamp(0.95rem, 2vw, 1.125rem);
  margin: 0;
  line-height: 1.6;
  font-weight: 400;
}

@media (min-width: 768px) {
  .faq-hero {
    padding: var(--space-2xl) var(--space-lg);
  }

  .faq-hero__container {
    grid-template-columns: 1fr 1fr;
    gap: var(--space-2xl);
  }

  .faq-hero__content {
    order: 1;
  }

  .faq-hero__image {
    order: 2;
  }
}

@media (min-width: 1024px) {
  .faq-hero {
    padding: var(--space-3xl) var(--space-lg);
  }
}

.faq-accordion {
  background-color: var(--color-bg-primary);
  padding: var(--space-lg) var(--space-md);
  overflow: hidden;
}

.faq-accordion__container {
  max-width: 900px;
  margin: 0 auto;
}

.faq-item {
  margin-bottom: var(--space-md);
  border: 1px solid var(--color-border);
  border-radius: var(--radius-md);
  background-color: var(--color-bg-card);
  overflow: hidden;
  box-shadow: var(--shadow-sm);
}

.faq-item__trigger {
  width: 100%;
  padding: var(--space-md);
  background-color: var(--color-bg-card);
  border: none;
  cursor: pointer;
  display: flex;
  justify-content: space-between;
  align-items: center;
  gap: var(--space-md);
  transition: background-color 0.3s ease;
  font-family: var(--font-primary);
}

.faq-item__trigger:hover {
  background-color: var(--color-bg-tertiary);
}

.faq-item__question {
  font-family: var(--font-primary);
  color: var(--color-text-primary);
  font-size: clamp(0.95rem, 2vw, 1.125rem);
  font-weight: 600;
  text-align: left;
  line-height: 1.5;
}

.faq-item__icon {
  color: var(--color-primary);
  font-size: 1.5rem;
  font-weight: 300;
  flex-shrink: 0;
  transition: transform 0.3s ease;
  display: flex;
  align-items: center;
  justify-content: center;
  width: 24px;
  height: 24px;
}

.faq-item__trigger[aria-expanded="true"] .faq-item__icon {
  transform: rotate(45deg);
}

.faq-item__content {
  padding: 0 var(--space-md) var(--space-md) var(--space-md);
  background-color: var(--color-bg-card);
  animation: slideDown 0.3s ease forwards;
}

@keyframes slideDown {
  from {
    opacity: 0;
    max-height: 0;
  }
  to {
    opacity: 1;
    max-height: 500px;
  }
}

.faq-item__content p {
  font-family: var(--font-primary);
  color: var(--color-text-secondary);
  font-size: clamp(0.9rem, 1.5vw, 1rem);
  margin: 0;
  line-height: 1.7;
  font-weight: 400;
}

@media (min-width: 768px) {
  .faq-accordion {
    padding: var(--space-2xl) var(--space-lg);
  }

  .faq-item {
    margin-bottom: var(--space-lg);
  }

  .faq-item__trigger {
    padding: var(--space-lg);
  }

  .faq-item__content {
    padding: 0 var(--space-lg) var(--space-lg) var(--space-lg);
  }
}

@media (min-width: 1024px) {
  .faq-accordion {
    padding: var(--space-3xl) var(--space-lg);
  }
}

.faq-cta {
  background-color: var(--color-bg-secondary);
  padding: var(--space-lg) var(--space-md);
  overflow: hidden;
}

.faq-cta__container {
  max-width: 1200px;
  margin: 0 auto;
  display: grid;
  grid-template-columns: 1fr;
  gap: var(--space-lg);
  align-items: center;
}

.faq-cta__content {
  order: 2;
}

.faq-cta__image {
  order: 1;
  width: 100%;
  border-radius: var(--radius-lg);
  overflow: hidden;
  box-shadow: var(--shadow-md);
}

.faq-cta__image img {
  width: 100%;
  height: auto;
  display: block;
}

.faq-cta__title {
  font-family: var(--font-heading);
  color: var(--color-text-primary);
  font-size: clamp(1.5rem, 4vw, 2.25rem);
  margin: 0 0 var(--space-md) 0;
  line-height: 1.3;
  font-weight: 700;
}

.faq-cta__text {
  font-family: var(--font-primary);
  color: var(--color-text-secondary);
  font-size: clamp(0.9rem, 2vw, 1.0625rem);
  margin: 0 0 var(--space-lg) 0;
  line-height: 1.6;
  font-weight: 400;
}

.faq-cta__button {
  display: inline-block;
  background-color: var(--color-accent);
  color: white;
  padding: var(--space-sm) var(--space-lg);
  border-radius: var(--radius-md);
  text-decoration: none;
  font-family: var(--font-primary);
  font-size: clamp(0.9rem, 1.5vw, 1rem);
  font-weight: 600;
  transition: background-color 0.3s ease;
  border: none;
  cursor: pointer;
  box-shadow: var(--shadow-sm);
}

.faq-cta__button:hover {
  background-color: var(--color-primary-hover);
}

@media (min-width: 768px) {
  .faq-cta {
    padding: var(--space-2xl) var(--space-lg);
  }

  .faq-cta__container {
    grid-template-columns: 1fr 1fr;
    gap: var(--space-2xl);
  }

  .faq-cta__content {
    order: 1;
  }

  .faq-cta__image {
    order: 2;
  }
}

@media (min-width: 1024px) {
  .faq-cta {
    padding: var(--space-3xl) var(--space-lg);
  }
}

.services-page {
  width: 100%;
  overflow: hidden;
}

.services-hero {
  background-color: var(--color-bg-secondary);
  padding: var(--space-2xl) var(--space-md);
  overflow: hidden;
}

.services-hero-container {
  max-width: 1200px;
  margin: 0 auto;
  text-align: center;
}

.services-hero-title {
  font-family: var(--font-heading);
  font-size: clamp(2rem, 5vw, 3.5rem);
  color: var(--color-text-primary);
  margin: 0 0 var(--space-md) 0;
  font-weight: 700;
  line-height: 1.2;
}

.services-hero-subtitle {
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 2vw, 1.125rem);
  color: var(--color-text-secondary);
  margin: 0;
  max-width: 600px;
  margin-left: auto;
  margin-right: auto;
  line-height: 1.6;
}

@media (min-width: 768px) {
  .services-hero {
    padding: var(--space-3xl) var(--space-lg);
  }
}

@media (min-width: 1024px) {
  .services-hero {
    padding: 4rem var(--space-lg);
  }
}

.services-content {
  background-color: var(--color-bg-primary);
  padding: var(--space-2xl) var(--space-md);
  overflow: hidden;
}

.services-container {
  max-width: 1200px;
  margin: 0 auto;
}

.services-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: var(--space-lg);
}

@media (min-width: 768px) {
  .services-grid {
    grid-template-columns: repeat(2, 1fr);
    gap: var(--space-xl);
  }

  .services-content {
    padding: var(--space-3xl) var(--space-lg);
  }
}

@media (min-width: 1024px) {
  .services-grid {
    grid-template-columns: repeat(2, 1fr);
    gap: var(--space-xl);
  }

  .services-content {
    padding: 4rem var(--space-lg);
  }
}

.service-card {
  background-color: var(--color-bg-card);
  padding: var(--space-xl);
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-md);
  transition: transform 0.3s ease, box-shadow 0.3s ease;
  display: flex;
  flex-direction: column;
}

.service-card:hover {
  transform: translateY(-4px);
  box-shadow: var(--shadow-lg);
}

.service-card-icon {
  width: 56px;
  height: 56px;
  background-color: var(--color-bg-secondary);
  border-radius: var(--radius-md);
  display: flex;
  align-items: center;
  justify-content: center;
  margin-bottom: var(--space-md);
  flex-shrink: 0;
}

.service-card-icon i {
  font-size: 1.75rem;
  color: var(--color-primary);
}

.service-card-title {
  font-family: var(--font-heading);
  font-size: clamp(1.25rem, 3vw, 1.5rem);
  color: var(--color-text-primary);
  margin: 0 0 var(--space-sm) 0;
  font-weight: 700;
  line-height: 1.3;
}

.service-card-description {
  font-family: var(--font-primary);
  font-size: clamp(0.9rem, 1.5vw, 1rem);
  color: var(--color-text-secondary);
  margin: 0;
  line-height: 1.7;
  flex-grow: 1;
}

.services-cta {
  background-color: var(--color-bg-secondary);
  padding: var(--space-2xl) var(--space-md);
  overflow: hidden;
}

.services-cta-container {
  max-width: 800px;
  margin: 0 auto;
  text-align: center;
}

.services-cta-title {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  color: var(--color-text-primary);
  margin: 0 0 var(--space-md) 0;
  font-weight: 700;
  line-height: 1.3;
}

.services-cta-text {
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 2vw, 1.1rem);
  color: var(--color-text-secondary);
  margin: 0 0 var(--space-lg) 0;
  line-height: 1.6;
}

.services-cta-button {
  display: inline-block;
  background-color: var(--color-primary);
  color: white;
  padding: 0.875rem 2rem;
  border-radius: var(--radius-md);
  font-family: var(--font-primary);
  font-size: 1rem;
  font-weight: 600;
  text-decoration: none;
  transition: background-color 0.3s ease, transform 0.2s ease;
  border: none;
  cursor: pointer;
}

.services-cta-button:hover {
  background-color: var(--color-primary-hover);
  transform: translateY(-2px);
}

@media (min-width: 768px) {
  .services-cta {
    padding: var(--space-3xl) var(--space-lg);
  }
}

@media (min-width: 1024px) {
  .services-cta {
    padding: 4rem var(--space-lg);
  }
}

.tax-docs {
  background-color: var(--color-bg-primary);
  color: var(--color-text-primary);
  font-family: var(--font-primary);
}

.tax-docs .container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 var(--space-md);
}

.tax-docs .tax-docs-content {
  max-width: 800px;
  margin: 0 auto;
  padding: var(--space-3xl) var(--space-md);
}

.tax-docs h1 {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  color: var(--color-text-primary);
  margin-bottom: var(--space-md);
  line-height: 1.3;
}

.tax-docs .updated-date {
  color: var(--color-text-secondary);
  font-size: clamp(0.85rem, 0.9vw + 0.5rem, 1rem);
  margin-bottom: var(--space-xl);
  display: block;
}

.tax-docs h2 {
  font-family: var(--font-heading);
  font-size: clamp(1.25rem, 3vw, 1.75rem);
  color: var(--color-text-primary);
  margin-top: var(--space-2xl);
  margin-bottom: var(--space-md);
  line-height: 1.4;
}

.tax-docs p {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.1rem);
  line-height: 1.7;
  color: var(--color-text-primary);
  margin-bottom: var(--space-md);
}

.tax-docs strong {
  color: var(--color-text-primary);
  font-weight: 600;
}

.tax-docs section {
  margin-bottom: var(--space-2xl);
}

.tax-docs .contact-section {
  background-color: var(--color-bg-secondary);
  padding: var(--space-lg);
  border-radius: var(--radius-md);
  margin-top: var(--space-3xl);
}

.tax-docs .contact-section h2 {
  color: var(--color-text-primary);
  margin-top: 0;
}

.tax-docs .contact-section p {
  color: var(--color-text-primary);
  margin-bottom: var(--space-sm);
}

.tax-docs .contact-section p strong {
  color: var(--color-primary);
}

@media (min-width: 768px) {
  .tax-docs .tax-docs-content {
    padding: var(--space-3xl) var(--space-lg);
  }
}

@media (min-width: 1024px) {
  .tax-docs .tax-docs-content {
    padding: var(--space-3xl) 0;
  }
}

* {
  margin: 0;
  padding: 0;
  box-sizing: border-box;
}

body {
  background-color: var(--color-bg-primary);
  font-family: var(--font-primary);
  color: var(--color-text-primary);
}

.thank-you-page {
  width: 100%;
  min-height: 100vh;
  display: flex;
  align-items: center;
  justify-content: center;
}

.thank-section {
  width: 100%;
  padding: var(--space-lg) var(--space-md);
  background-color: var(--color-bg-primary);
  overflow: hidden;
}

.container {
  width: 100%;
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 var(--space-md);
}

.content {
  width: 100%;
  max-width: 800px;
  margin: 0 auto;
}

.thank-wrapper {
  text-align: center;
  animation: fadeInUp 0.8s ease-out;
}

.success-icon {
  width: clamp(60px, 12vw, 100px);
  height: clamp(60px, 12vw, 100px);
  margin: 0 auto var(--space-lg);
  color: var(--color-primary);
  display: flex;
  align-items: center;
  justify-content: center;
  animation: scaleIn 0.6s cubic-bezier(0.34, 1.56, 0.64, 1);
}

.success-icon svg {
  width: 100%;
  height: 100%;
}

h1 {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  color: var(--color-text-primary);
  margin-bottom: var(--space-md);
  font-weight: 700;
  letter-spacing: -0.5px;
}

.lead-text {
  font-size: clamp(0.95rem, 1.2vw, 1.1rem);
  color: var(--color-text-primary);
  line-height: 1.7;
  margin-bottom: var(--space-lg);
  font-weight: 600;
}

.description-text {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.05rem);
  color: var(--color-text-secondary);
  line-height: 1.8;
  margin-bottom: var(--space-md);
}

.next-steps-text {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.05rem);
  color: var(--color-text-secondary);
  line-height: 1.8;
  margin-bottom: var(--space-2xl);
}

.btn {
  display: inline-block;
  padding: clamp(0.75rem, 1.5vw, 1rem) clamp(1.5rem, 4vw, 2.5rem);
  font-size: clamp(0.9rem, 1vw, 1.05rem);
  font-family: var(--font-primary);
  font-weight: 600;
  text-decoration: none;
  border-radius: var(--radius-md);
  border: none;
  cursor: pointer;
  transition: all 0.3s ease;
  text-align: center;
  letter-spacing: 0.3px;
}

.btn-primary {
  background-color: var(--color-primary);
  color: #ffffff;
  box-shadow: 0 2px 8px rgba(0, 0, 0, 0.1);
}

.btn-primary:hover {
  background-color: var(--color-primary-hover);
  box-shadow: 0 4px 16px rgba(0, 0, 0, 0.15);
  transform: translateY(-2px);
}

.btn-primary:active {
  transform: translateY(0);
  box-shadow: 0 1px 4px rgba(0, 0, 0, 0.1);
}

.btn-primary:focus {
  outline: 2px solid var(--color-primary);
  outline-offset: 2px;
}

@keyframes fadeInUp {
  from {
    opacity: 0;
    transform: translateY(30px);
  }
  to {
    opacity: 1;
    transform: translateY(0);
  }
}

@keyframes scaleIn {
  from {
    opacity: 0;
    transform: scale(0.8);
  }
  to {
    opacity: 1;
    transform: scale(1);
  }
}

@media (min-width: 768px) {
  .thank-section {
    padding: var(--space-2xl) var(--space-lg);
  }

  .container {
    padding: 0 var(--space-lg);
  }

  .thank-wrapper {
    padding: var(--space-xl) 0;
  }

  h1 {
    margin-bottom: var(--space-lg);
  }

  .lead-text {
    margin-bottom: var(--space-lg);
  }

  .description-text {
    margin-bottom: var(--space-md);
  }

  .next-steps-text {
    margin-bottom: var(--space-3xl);
  }
}

@media (min-width: 1024px) {
  .thank-section {
    padding: var(--space-3xl) var(--space-xl);
    min-height: 100vh;
    display: flex;
    align-items: center;
    justify-content: center;
  }

  .container {
    padding: 0 var(--space-xl);
  }

  .thank-wrapper {
    padding: var(--space-2xl) 0;
  }

  .success-icon {
    margin-bottom: var(--space-2xl);
  }

  h1 {
    margin-bottom: var(--space-lg);
  }

  .lead-text {
    margin-bottom: var(--space-xl);
    font-size: 1.1rem;
  }

  .description-text {
    margin-bottom: var(--space-md);
    font-size: 1.05rem;
  }

  .next-steps-text {
    margin-bottom: var(--space-3xl);
    font-size: 1.05rem;
  }
}

@media (prefers-reduced-motion: reduce) {
  * {
    animation-duration: 0.01ms !important;
    animation-iteration-count: 1 !important;
    transition-duration: 0.01ms !important;
  }
}

* {
  margin: 0;
  padding: 0;
  box-sizing: border-box;
}

html, body {
  width: 100%;
  height: 100%;
}

main.error-page {
  background-color: var(--color-bg-primary);
  color: var(--color-text-primary);
  min-height: 100vh;
  display: flex;
  align-items: center;
  justify-content: center;
  overflow-x: hidden;
}

.error-section {
  width: 100%;
  padding: var(--space-lg) var(--space-md);
  display: flex;
  align-items: center;
  justify-content: center;
}

.container {
  width: 100%;
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 var(--space-md);
}

.content {
  width: 100%;
  max-width: 800px;
  margin: 0 auto;
}

.error-wrapper {
  display: flex;
  flex-direction: column;
  align-items: center;
  text-align: center;
  gap: var(--space-lg);
}

.error-visual {
  width: 100%;
  display: flex;
  justify-content: center;
  align-items: center;
  margin-bottom: var(--space-md);
}

.error-code-wrapper {
  position: relative;
  display: flex;
  align-items: center;
  justify-content: center;
  width: 280px;
  height: 280px;
}

.error-code {
  font-family: var(--font-heading);
  font-size: clamp(4rem, 20vw, 8rem);
  font-weight: 700;
  color: var(--color-primary);
  letter-spacing: -0.03em;
  line-height: 1;
  position: relative;
  z-index: 2;
}

.error-decoration {
  position: absolute;
  width: 100%;
  height: 100%;
  border: 3px solid var(--color-primary);
  border-radius: 50%;
  opacity: 0.2;
  animation: spin-slow 20s linear infinite;
  z-index: 1;
}

@keyframes spin-slow {
  from {
    transform: rotate(0deg);
  }
  to {
    transform: rotate(360deg);
  }
}

.error-message {
  display: flex;
  flex-direction: column;
  gap: var(--space-md);
}

.error-message h1 {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  color: var(--color-text-primary);
  font-weight: 700;
  letter-spacing: -0.02em;
  margin-bottom: var(--space-sm);
}

.error-subtitle {
  font-family: var(--font-primary);
  font-size: clamp(1rem, 1.5vw, 1.25rem);
  color: var(--color-primary);
  font-weight: 500;
  line-height: 1.6;
  margin-bottom: var(--space-md);
}

.error-description {
  font-family: var(--font-primary);
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary);
  line-height: 1.8;
  margin-bottom: var(--space-lg);
}

.error-suggestions {
  background-color: var(--color-bg-card);
  border-left: 4px solid var(--color-accent);
  padding: var(--space-md);
  border-radius: var(--radius-md);
  text-align: left;
  margin: var(--space-md) 0;
}

.suggestions-label {
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-primary);
  font-weight: 600;
  margin-bottom: var(--space-sm);
}

.suggestions-list {
  list-style: none;
  display: flex;
  flex-direction: column;
  gap: var(--space-sm);
}

.suggestions-list li {
  font-family: var(--font-primary);
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1rem);
  color: var(--color-text-secondary);
  line-height: 1.6;
  padding-left: var(--space-md);
  position: relative;
}

.suggestions-list li::before {
  content: '';
  position: absolute;
  left: 0;
  color: var(--color-accent);
  font-weight: bold;
}

.btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  padding: var(--space-md) var(--space-lg);
  border-radius: var(--radius-md);
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 1vw + 0.5rem, 1.1rem);
  font-weight: 600;
  text-decoration: none;
  cursor: pointer;
  border: none;
  transition: all 0.3s ease;
  letter-spacing: 0.5px;
  margin-top: var(--space-lg);
}

.btn-primary {
  background-color: var(--color-primary);
  color: var(--color-bg-primary);
  box-shadow: var(--shadow-md);
}

.btn-primary:hover {
  background-color: var(--color-primary-hover);
  transform: translateY(-2px);
  box-shadow: var(--shadow-lg);
}

.btn-primary:active {
  transform: translateY(0);
}

@media (min-width: 480px) {
  .error-section {
    padding: var(--space-xl) var(--space-md);
  }

  .error-wrapper {
    gap: var(--space-xl);
  }

  .error-code-wrapper {
    width: 320px;
    height: 320px;
  }

  .error-suggestions {
    padding: var(--space-lg);
  }
}

@media (min-width: 768px) {
  .error-section {
    padding: var(--space-2xl) var(--space-lg);
  }

  .error-wrapper {
    gap: var(--space-2xl);
  }

  .error-code-wrapper {
    width: 360px;
    height: 360px;
  }

  .error-message {
    gap: var(--space-lg);
  }

  .error-suggestions {
    padding: var(--space-xl);
    margin: var(--space-lg) auto;
    max-width: 600px;
  }

  .suggestions-list {
    gap: var(--space-md);
  }

  .suggestions-list li {
    padding-left: var(--space-lg);
  }
}

@media (min-width: 1024px) {
  .error-section {
    padding: var(--space-3xl) var(--space-lg);
    min-height: 100vh;
  }

  .error-wrapper {
    gap: var(--space-3xl);
  }

  .error-code-wrapper {
    width: 400px;
    height: 400px;
  }

  .error-message {
    gap: var(--space-xl);
  }

  .btn {
    padding: var(--space-lg) var(--space-2xl);
  }
}

@media (prefers-reduced-motion: reduce) {
  .error-decoration {
    animation: none;
  }

  .btn-primary {
    transition: none;
  }

  .btn-primary:hover {
    transform: none;
  }
}

.contact-inquiries {
  background-color: var(--color-bg-primary);
}

.contact-inquiries-hero {
  background-color: var(--color-bg-secondary);
  padding: 4rem 1rem;
  overflow: hidden;
}

.contact-inquiries-hero-content {
  max-width: 800px;
}

.contact-inquiries-hero-title {
  font-family: var(--font-heading);
  font-size: clamp(2rem, 5vw, 3rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0 0 1rem 0;
  line-height: 1.2;
}

.contact-inquiries-hero-subtitle {
  font-family: var(--font-primary);
  font-size: clamp(1rem, 2vw, 1.25rem);
  color: var(--color-text-secondary);
  margin: 0;
  line-height: 1.6;
}

@media (min-width: 768px) {
  .contact-inquiries-hero {
    padding: 6rem 2rem;
  }
}

@media (min-width: 1024px) {
  .contact-inquiries-hero {
    padding: 8rem 2rem;
  }
}

.contact-inquiries-main {
  background-color: var(--color-bg-primary);
  padding: 3rem 1rem;
  overflow: hidden;
}

.contact-inquiries-main-content {
  width: 100%;
}

.contact-inquiries-grid {
  display: flex;
  flex-wrap: wrap;
  gap: 2rem;
}

.contact-inquiries-form-wrapper {
  flex: 1 1 100%;
  min-width: 280px;
}

.contact-inquiries-info-wrapper {
  flex: 1 1 100%;
  min-width: 280px;
}

@media (min-width: 768px) {
  .contact-inquiries-main {
    padding: 5rem 2rem;
  }

  .contact-inquiries-grid {
    gap: 3rem;
  }

  .contact-inquiries-form-wrapper {
    flex: 1 1 45%;
    max-width: 500px;
  }

  .contact-inquiries-info-wrapper {
    flex: 1 1 45%;
    max-width: 500px;
  }
}

@media (min-width: 1024px) {
  .contact-inquiries-main {
    padding: 6rem 2rem;
  }

  .contact-inquiries-grid {
    gap: 4rem;
  }
}

.contact-inquiries-form-header {
  margin-bottom: 2rem;
}

.contact-inquiries-form-title {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 3vw, 2rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0 0 0.75rem 0;
}

.contact-inquiries-form-description {
  font-family: var(--font-primary);
  font-size: clamp(0.9rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  margin: 0;
  line-height: 1.6;
}

.contact-inquiries-form {
  width: 100%;
  display: flex;
  flex-direction: column;
  gap: 1.5rem;
}

.contact-inquiries-form-row {
  display: flex;
  flex-direction: column;
  gap: 0.5rem;
}

.contact-inquiries-label {
  font-family: var(--font-primary);
  font-size: clamp(0.85rem, 1vw, 0.95rem);
  font-weight: 600;
  color: var(--color-text-primary);
}

.contact-inquiries-input,
.contact-inquiries-textarea {
  width: 100%;
  padding: 0.875rem 1rem;
  background-color: var(--color-bg-card);
  border: 1px solid var(--color-border);
  border-radius: var(--radius-md);
  font-family: var(--font-primary);
  font-size: 1rem;
  color: var(--color-text-primary);
  transition: border-color 0.3s ease, background-color 0.3s ease, box-shadow 0.3s ease;
  box-sizing: border-box;
}

.contact-inquiries-input::placeholder,
.contact-inquiries-textarea::placeholder {
  color: var(--color-text-muted);
}

.contact-inquiries-input:focus,
.contact-inquiries-textarea:focus {
  outline: none;
  border-color: var(--color-primary);
  background-color: var(--color-bg-primary);
  box-shadow: 0 0 0 3px rgba(var(--color-primary), 0.1);
}

.contact-inquiries-textarea {
  min-height: 150px;
  resize: vertical;
  font-family: var(--font-primary);
}

.contact-inquiries-form-footer {
  display: flex;
  flex-direction: column;
  gap: 1rem;
  margin-top: 0.5rem;
}

.contact-inquiries-submit {
  width: 100%;
  padding: 1rem 1.5rem;
  background-color: var(--color-primary);
  color: var(--color-bg-primary);
  border: none;
  border-radius: var(--radius-md);
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 1vw, 1.05rem);
  font-weight: 700;
  cursor: pointer;
  transition: background-color 0.3s ease, transform 0.2s ease, box-shadow 0.3s ease;
  box-shadow: var(--shadow-md);
}

.contact-inquiries-submit:hover {
  background-color: var(--color-primary-hover);
  transform: translateY(-2px);
  box-shadow: var(--shadow-lg);
}

.contact-inquiries-submit:active {
  transform: translateY(0);
}

.contact-inquiries-submit:disabled {
  opacity: 0.6;
  cursor: not-allowed;
  transform: none;
}

.contact-inquiries-privacy-note {
  font-family: var(--font-primary);
  font-size: clamp(0.8rem, 0.9vw, 0.9rem);
  color: var(--color-text-muted);
  margin: 0;
  line-height: 1.5;
}

.contact-inquiries-privacy-link {
  color: var(--color-primary);
  text-decoration: none;
  font-weight: 600;
  transition: color 0.3s ease;
}

.contact-inquiries-privacy-link:hover {
  color: var(--color-primary-hover);
  text-decoration: underline;
}

.contact-inquiries-info-header {
  margin-bottom: 2.5rem;
}

.contact-inquiries-info-title {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 3vw, 2rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0 0 0.75rem 0;
}

.contact-inquiries-info-description {
  font-family: var(--font-primary);
  font-size: clamp(0.9rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  margin: 0;
  line-height: 1.6;
}

.contact-inquiries-info-items {
  display: flex;
  flex-direction: column;
  gap: 2rem;
  margin-bottom: 2.5rem;
}

.contact-inquiries-info-item {
  display: flex;
  gap: 1.25rem;
}

.contact-inquiries-info-icon {
  display: flex;
  align-items: flex-start;
  justify-content: center;
  width: 3rem;
  height: 3rem;
  background-color: var(--color-bg-card);
  border-radius: var(--radius-md);
  color: var(--color-primary);
  font-size: 1.25rem;
  flex-shrink: 0;
}

.contact-inquiries-info-content {
  flex: 1;
}

.contact-inquiries-info-label {
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 1vw, 1.1rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0 0 0.5rem 0;
}

.contact-inquiries-info-text {
  font-family: var(--font-primary);
  font-size: clamp(0.9rem, 1vw, 1rem);
  color: var(--color-text-primary);
  margin: 0 0 0.25rem 0;
  line-height: 1.5;
}

.contact-inquiries-info-note {
  font-family: var(--font-primary);
  font-size: clamp(0.8rem, 0.9vw, 0.9rem);
  color: var(--color-text-muted);
  margin: 0;
  line-height: 1.5;
}

.contact-inquiries-expertise-title {
  font-family: var(--font-heading);
  font-size: clamp(1.2rem, 2vw, 1.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0 0 1.25rem 0;
  padding-top: 1.5rem;
  border-top: 2px solid var(--color-border);
}

.contact-inquiries-expertise-list {
  list-style: none;
  padding: 0;
  margin: 0;
  display: flex;
  flex-direction: column;
  gap: 0.75rem;
}

.contact-inquiries-expertise-item {
  font-family: var(--font-primary);
  font-size: clamp(0.9rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  padding-left: 1.5rem;
  position: relative;
}

.contact-inquiries-expertise-item::before {
  content: '';
  position: absolute;
  left: 0;
  top: 0.5em;
  width: 0.4rem;
  height: 0.4rem;
  background-color: var(--color-primary);
  border-radius: 50%;
}

.contact-inquiries-cta {
  background-color: var(--color-bg-secondary);
  padding: 3rem 1rem;
  overflow: hidden;
}

.contact-inquiries-cta-content {
  max-width: 800px;
  text-align: center;
}

.contact-inquiries-cta-title {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 4vw, 2.25rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0 0 1rem 0;
  line-height: 1.3;
}

.contact-inquiries-cta-text {
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 1.5vw, 1.1rem);
  color: var(--color-text-secondary);
  margin: 0;
  line-height: 1.7;
}

@media (min-width: 768px) {
  .contact-inquiries-cta {
    padding: 4rem 2rem;
  }
}

@media (min-width: 1024px) {
  .contact-inquiries-cta {
    padding: 5rem 2rem;
  }
}

@media (max-width: 767px) {
  .contact-inquiries-grid {
    flex-direction: column;
  }

  .contact-inquiries-form-wrapper,
  .contact-inquiries-info-wrapper {
    flex: 1 1 100%;
    max-width: 100%;
  }
}