/* ==========================================
   R.K. SRIVASTAVA & ASSOCIATES
   GST Services Page — CSS v3.0
   Mobile-First | Fully Responsive | Fast
   ========================================== */

@import url('https://fonts.googleapis.com/css2?family=Playfair+Display:wght@400;600;700;900&family=DM+Sans:wght@300;400;500;600&display=swap');

/* ======= CSS VARIABLES ======= */
:root {
  --navy:        #0B1F3A;
  --navy-dark:   #071529;
  --navy-light:  #132a4a;
  --gold:        #C9992B;
  --gold-dark:   #B8860B;
  --gold-light:  #E8B84B;
  --gold-pale:   #FDF5E4;
  --cream:       #FAF7F2;
  --white:       #FFFFFF;
  --text-dark:   #0B1F3A;
  --text-mid:    #3D5068;
  --text-muted:  #6B7C93;
  --green:       #1D9E75;
  --orange:      #E65100;
  --red:         #dc3545;
  --blue:        #1565C0;
  --border:      rgba(201,153,43,0.18);
  --border-light:rgba(0,0,0,0.07);
  --shadow-sm:   0 2px 12px rgba(11,31,58,0.06);
  --shadow-md:   0 8px 32px rgba(11,31,58,0.10);
  --shadow-lg:   0 20px 60px rgba(11,31,58,0.14);
  --shadow-gold: 0 8px 24px rgba(201,153,43,0.22);
  --radius:      12px;
  --radius-sm:   8px;
  --radius-lg:   20px;
  --radius-xl:   28px;
  --transition:  all 0.3s cubic-bezier(0.4,0,0.2,1);
  --font-serif:  'Playfair Display', serif;
  --font-sans:   'DM Sans', sans-serif;
}

/* ======= RESET ======= */
*,*::before,*::after { margin:0; padding:0; box-sizing:border-box; }
html { scroll-behavior:smooth; font-size:16px; }
body {
  font-family:var(--font-sans);
  background:var(--cream);
  color:var(--text-dark);
  line-height:1.7;
  overflow-x:hidden;
}
img { max-width:100%; height:auto; display:block; }
a { color:inherit; text-decoration:none; }

/* ======= TYPOGRAPHY ======= */
h1,h2,h3,h4,h5 { font-family:var(--font-serif); line-height:1.25; font-weight:700; }
h1 { font-size:clamp(1.8rem,4vw,3.2rem); }
h2 { font-size:clamp(1.5rem,3vw,2.4rem); }
h3 { font-size:clamp(1.05rem,2vw,1.3rem); }

.section-label {
  font-size:0.68rem; font-weight:600; letter-spacing:0.18em;
  text-transform:uppercase; color:var(--gold);
  background:var(--gold-pale); padding:0.28rem 0.9rem;
  border-radius:50px; margin-bottom:0.7rem; display:inline-block;
}
.section-title { color:var(--navy); margin-bottom:0.85rem; font-weight:800; }
.section-subtitle { font-size:0.98rem; color:var(--text-muted); max-width:600px; margin:0 auto; }
.section-head { margin-bottom:2.5rem; }
.text-center { text-align:center; }

/* ======= CONTAINER ======= */
.container { max-width:1240px; margin:0 auto; padding:0 1.1rem; }
@media(min-width:600px){ .container { padding:0 1.5rem; } }
@media(min-width:1280px){ .container { padding:0 2rem; } }

/* ======= BUTTONS ======= */
.btn {
  display:inline-flex; align-items:center; justify-content:center;
  gap:0.45rem; padding:0.75rem 1.5rem; border-radius:50px;
  font-family:var(--font-sans); font-weight:500; font-size:0.88rem;
  text-decoration:none; transition:var(--transition);
  cursor:pointer; border:none; white-space:nowrap;
}
.btn-primary { background:var(--gold); color:var(--white); box-shadow:var(--shadow-gold); }
.btn-primary:hover { background:var(--gold-dark); transform:translateY(-2px); box-shadow:0 10px 24px rgba(201,153,43,0.4); }
.btn-outline { background:transparent; color:var(--white); border:1.5px solid rgba(255,255,255,0.3); }
.btn-outline:hover { background:rgba(255,255,255,0.1); border-color:var(--gold); color:var(--gold); transform:translateY(-2px); }
.btn-outline-dark { background:transparent; color:var(--navy); border:1.5px solid var(--navy); }
.btn-outline-dark:hover { background:var(--navy); color:var(--white); transform:translateY(-2px); }
.btn-green { background:var(--green); color:var(--white); }
.btn-green:hover { background:#168a63; transform:translateY(-2px); }
.btn-small { padding:0.45rem 1.1rem; font-size:0.8rem; }
.btn-large { padding:0.9rem 2rem; font-size:1rem; }
.btn-full { width:100%; }

/* ======= FLOATING BUTTONS ======= */
.whatsapp-float {
  position:fixed; bottom:1.5rem; right:1.5rem;
  z-index:9999; display:flex; flex-direction:column; align-items:flex-end; gap:0.6rem;
}
.whatsapp-btn {
  width:54px; height:54px; background:#25D366; border-radius:50%;
  display:flex; align-items:center; justify-content:center;
  box-shadow:0 4px 20px rgba(37,211,102,0.4);
  text-decoration:none; transition:var(--transition); animation:pulse-wa 2.5s infinite;
}
.whatsapp-btn:hover { transform:scale(1.1); }
.whatsapp-btn svg { width:27px; height:27px; fill:white; }
.call-float {
  width:44px; height:44px; background:var(--gold); border-radius:50%;
  display:flex; align-items:center; justify-content:center;
  text-decoration:none; box-shadow:var(--shadow-gold); transition:var(--transition);
}
.call-float:hover { transform:scale(1.1); background:var(--gold-light); }
.call-float svg { width:20px; height:20px; fill:white; }
@keyframes pulse-wa {
  0%,100%{box-shadow:0 4px 20px rgba(37,211,102,0.4)}
  50%{box-shadow:0 4px 30px rgba(37,211,102,0.7),0 0 0 8px rgba(37,211,102,0.1)}
}
.sticky-cta {
  position:fixed; bottom:1.5rem; left:1.5rem; z-index:999; display:flex; gap:0.5rem;
}
.sticky-cta .btn { box-shadow:var(--shadow-md); font-size:0.8rem; padding:0.6rem 1.1rem; }
@media(max-width:1023px){ .sticky-cta { display:none; } }

/* ======= BACK TO TOP ======= */
.back-to-top {
  position:fixed; bottom:100px; right:1.5rem;
  width:40px; height:40px; background:var(--gold); color:white;
  border:none; border-radius:50%; cursor:pointer;
  opacity:0; visibility:hidden; transition:var(--transition);
  z-index:997; font-size:1.1rem; display:flex; align-items:center; justify-content:center;
  box-shadow:var(--shadow-gold);
}
.back-to-top.show { opacity:1; visibility:visible; }
.back-to-top:hover { background:var(--gold-dark); transform:translateY(-3px); }

/* ======= NAVBAR ======= */
.navbar {
  position:fixed; top:0; left:0; right:0; z-index:1000;
  padding:0.85rem 0; transition:var(--transition); background:transparent;
}
.navbar.scrolled {
  background:var(--navy-dark); box-shadow:0 4px 24px rgba(0,0,0,0.18);
  padding:0.5rem 0; backdrop-filter:blur(12px);
}
.nav-inner { display:flex; align-items:center; justify-content:space-between; gap:1rem; }
.nav-logo { display:flex; align-items:center; gap:0.65rem; text-decoration:none; flex-shrink:0; }
.logo-icon {
  width:42px; height:42px; background:var(--gold); border-radius:10px;
  display:flex; align-items:center; justify-content:center;
  font-family:var(--font-serif); font-size:1.1rem; font-weight:900; color:var(--white); flex-shrink:0;
}
.logo-text .firm-name { font-family:var(--font-serif); font-size:0.9rem; font-weight:700; color:var(--white); display:block; }
.logo-text .since { font-size:0.65rem; color:var(--gold-light); letter-spacing:0.04em; }
.nav-menu { display:flex; align-items:center; list-style:none; gap:0.15rem; }
.nav-menu > li { position:relative; }
.nav-menu > li > a {
  display:block; padding:0.5rem 0.8rem; color:rgba(255,255,255,0.85);
  font-size:0.87rem; font-weight:500; border-radius:7px; transition:var(--transition); white-space:nowrap;
}
.nav-menu > li > a:hover, .nav-menu > li > a.active { color:var(--gold-light); background:rgba(201,153,43,0.12); }
.has-dropdown:hover .dropdown { opacity:1; visibility:visible; transform:translateY(0); }
.dropdown {
  position:absolute; top:calc(100% + 0.4rem); left:0;
  background:var(--white); border-radius:var(--radius); box-shadow:var(--shadow-lg);
  min-width:230px; padding:0.45rem; opacity:0; visibility:hidden;
  transform:translateY(-8px); transition:var(--transition); border:1px solid var(--border); z-index:100;
}
.dropdown a { display:block; padding:0.6rem 0.9rem; color:var(--text-dark); font-size:0.83rem; border-radius:7px; transition:var(--transition); font-weight:500; }
.dropdown a:hover { background:var(--gold-pale); color:var(--gold); }
.nav-cta { margin-left:0.4rem; padding:0.55rem 1.1rem; font-size:0.83rem; }
.hamburger { display:none; flex-direction:column; gap:5px; cursor:pointer; padding:0.4rem; background:none; border:none; z-index:1001; }
.hamburger span { display:block; width:24px; height:2px; background:var(--white); border-radius:2px; transition:var(--transition); }

/* ======= BREADCRUMB ======= */
.breadcrumbs {
  background:var(--navy-dark); padding:4.5rem 0 0.75rem;
  font-size:0.8rem; color:rgba(255,255,255,0.5);
}
.breadcrumbs a { color:var(--gold-light); }
.breadcrumbs a:hover { text-decoration:underline; }
.breadcrumbs .sep { margin:0 0.4rem; }

/* ======= PAGE HERO ======= */
.gst-hero {
  background:linear-gradient(135deg,var(--navy) 0%,var(--navy-dark) 100%);
  padding:2.5rem 0 3.5rem; position:relative; overflow:hidden;
}
.gst-hero::before {
  content:''; position:absolute; top:-40%; right:-20%;
  width:600px; height:600px; border-radius:50%;
  background:radial-gradient(circle,rgba(201,153,43,0.12) 0%,transparent 70%);
  animation:gstGlow 8s infinite ease-in-out;
}
.gst-hero::after {
  content:''; position:absolute; bottom:-30%; left:-15%;
  width:400px; height:400px; border-radius:50%;
  background:radial-gradient(circle,rgba(201,153,43,0.07) 0%,transparent 70%);
  animation:gstGlow 6s infinite ease-in-out reverse;
}
@keyframes gstGlow { 0%,100%{transform:scale(1);opacity:.5} 50%{transform:scale(1.1);opacity:.8} }

.gst-hero-inner { position:relative; z-index:2; display:grid; grid-template-columns:1fr auto; gap:2rem; align-items:center; }

.gst-hero-icon {
  width:78px; height:78px;
  background:rgba(201,153,43,0.15); border:2px solid rgba(201,153,43,0.3);
  border-radius:18px; display:flex; align-items:center; justify-content:center;
  margin-bottom:1.25rem; animation:float 3s ease-in-out infinite;
}
@keyframes float { 0%,100%{transform:translateY(0)} 50%{transform:translateY(-8px)} }
.gst-hero-icon svg { width:44px; height:44px; fill:var(--gold); }

.gst-hero h1 { color:var(--white); margin-bottom:0.85rem; }
.gst-hero h1 em { font-style:normal; color:var(--gold-light); }
.gst-hero-desc { font-size:1rem; color:rgba(255,255,255,0.7); max-width:580px; margin-bottom:1.5rem; line-height:1.8; }

.gst-hero-badges { display:flex; gap:0.6rem; flex-wrap:wrap; margin-bottom:1.75rem; }
.hero-badge {
  display:inline-flex; align-items:center; gap:0.4rem;
  background:rgba(255,255,255,0.08); border:1px solid rgba(255,255,255,0.15);
  padding:0.35rem 0.9rem; border-radius:50px; font-size:0.74rem; color:rgba(255,255,255,0.82);
}
.hero-badge .dot { width:6px; height:6px; background:var(--gold); border-radius:50%; animation:blink 1.5s infinite; }
@keyframes blink { 0%,100%{opacity:1} 50%{opacity:0.3} }

.gst-hero-actions { display:flex; gap:0.75rem; flex-wrap:wrap; }

/* Hero Stats Box */
.gst-hero-stats {
  background:rgba(255,255,255,0.06); border:1px solid rgba(201,153,43,0.2);
  border-radius:var(--radius-lg); padding:1.5rem; min-width:210px;
  backdrop-filter:blur(10px);
}
.hero-stat-item { text-align:center; padding:0.75rem 0; border-bottom:1px solid rgba(255,255,255,0.08); }
.hero-stat-item:last-child { border-bottom:none; }
.hero-stat-num { font-family:var(--font-serif); font-size:1.9rem; font-weight:800; color:var(--gold-light); display:block; line-height:1; }
.hero-stat-label { font-size:0.7rem; color:rgba(255,255,255,0.5); margin-top:0.2rem; display:block; }

/* ======= JUMP NAV ======= */
.gst-jump-nav {
  background:var(--white); border-bottom:1px solid var(--border);
  padding:0.75rem 0; position:sticky; top:68px; z-index:90; box-shadow:var(--shadow-sm);
}
.gst-jump-nav-inner { display:flex; gap:0.5rem; overflow-x:auto; scrollbar-width:none; -webkit-overflow-scrolling:touch; }
.gst-jump-nav-inner::-webkit-scrollbar { display:none; }
.jump-btn {
  padding:0.4rem 1rem; border-radius:50px; font-size:0.78rem; font-weight:500;
  white-space:nowrap; transition:var(--transition); color:var(--text-mid);
  background:var(--cream); border:1px solid var(--border); flex-shrink:0;
  cursor:pointer; text-decoration:none;
}
.jump-btn:hover, .jump-btn.active { background:var(--gold); color:var(--white); border-color:var(--gold); }

/* ======= MAIN LAYOUT ======= */
.gst-page-wrap { background:var(--cream); padding:2.5rem 0; }
.gst-layout { display:grid; grid-template-columns:1fr 320px; gap:2.5rem; align-items:start; }

/* ======= GST SECTION CARD ======= */
.gst-section {
  background:var(--white); border-radius:var(--radius-xl);
  padding:2rem; margin-bottom:1.5rem; border:1px solid var(--border);
}
.gst-section-title {
  font-size:1.25rem; color:var(--navy); margin-bottom:1.25rem;
  padding-bottom:0.65rem; border-bottom:2px solid var(--gold);
  display:flex; align-items:center; gap:0.65rem;
}
.gst-section-title .title-icon { font-size:1.35rem; }

/* ======= SERVICE CARDS GRID ======= */
.gst-service-grid { display:grid; grid-template-columns:repeat(3,1fr); gap:1.25rem; }
.gst-service-card {
  background:var(--white); border-radius:var(--radius-lg); padding:1.6rem;
  text-align:center; border:1px solid var(--border); transition:var(--transition);
  position:relative; overflow:hidden; cursor:default;
}
.gst-service-card::before {
  content:''; position:absolute; top:0; left:0; right:0; height:3px;
  background:linear-gradient(90deg,var(--gold),var(--gold-light));
  transform:scaleX(0); transition:var(--transition); transform-origin:left;
}
.gst-service-card:hover { transform:translateY(-6px); border-color:var(--gold); box-shadow:var(--shadow-md); }
.gst-service-card:hover::before { transform:scaleX(1); }
.gst-card-icon {
  width:64px; height:64px; background:var(--gold-pale); border-radius:50%;
  display:flex; align-items:center; justify-content:center;
  margin:0 auto 1rem; transition:var(--transition);
}
.gst-service-card:hover .gst-card-icon { background:var(--gold); }
.gst-card-icon svg { width:30px; height:30px; fill:var(--gold); transition:var(--transition); }
.gst-service-card:hover .gst-card-icon svg { fill:var(--white); }
.gst-service-card h4 { font-size:1rem; font-weight:700; margin-bottom:0.5rem; color:var(--navy); }
.gst-service-card p { font-size:0.82rem; color:var(--text-mid); line-height:1.6; }
.gst-card-tag {
  display:inline-block; background:var(--gold-pale); color:var(--gold-dark);
  font-size:0.65rem; font-weight:600; padding:0.18rem 0.55rem; border-radius:4px; margin-top:0.6rem;
}

/* ======= FEATURE LIST ======= */
.feature-list { list-style:none; padding:0; margin:0; display:flex; flex-direction:column; gap:0.5rem; }
.feature-list li {
  display:flex; align-items:flex-start; gap:0.7rem;
  font-size:0.88rem; color:var(--text-mid); line-height:1.6;
  transition:var(--transition); padding:0.2rem 0;
}
.feature-list li:hover { transform:translateX(5px); color:var(--text-dark); }
.fl-check {
  width:20px; height:20px; background:var(--gold-pale); border-radius:50%;
  display:inline-flex; align-items:center; justify-content:center;
  color:var(--gold); font-size:0.68rem; font-weight:700; flex-shrink:0; margin-top:2px;
  transition:var(--transition);
}
.feature-list li:hover .fl-check { background:var(--gold); color:var(--white); }
.feature-list-2col { display:grid; grid-template-columns:1fr 1fr; gap:0.35rem 1.25rem; }

/* ======= TWO COL GRID INSIDE SECTION ======= */
.two-col { display:grid; grid-template-columns:1fr 1fr; gap:1.25rem; }
.three-col { display:grid; grid-template-columns:repeat(3,1fr); gap:1.1rem; }

/* ======= INFO BOXES ======= */
.info-box {
  border-radius:var(--radius); padding:1.1rem 1.25rem;
  margin:1rem 0; border-left:4px solid var(--gold);
  background:var(--gold-pale); transition:var(--transition);
}
.info-box:hover { transform:translateX(5px); box-shadow:var(--shadow-sm); }
.info-box h4 { color:var(--navy); font-size:0.92rem; margin-bottom:0.35rem; }
.info-box p { color:var(--text-mid); font-size:0.84rem; line-height:1.6; margin:0; }
.info-box-warning { background:#FFF3E0; border-color:#FF9800; }
.info-box-warning h4 { color:#E65100; }
.info-box-success { background:#E8F5E9; border-color:#4CAF50; }
.info-box-success h4 { color:#2E7D32; }
.info-box-blue { background:#E3F2FD; border-color:#1565C0; }
.info-box-blue h4 { color:#0D47A1; }
.info-box-red { background:#FFEBEE; border-color:#dc3545; }
.info-box-red h4 { color:#C62828; }

/* ======= RATE CARDS ======= */
.rate-grid { display:grid; grid-template-columns:repeat(5,1fr); gap:1rem; margin:1.25rem 0; }
.rate-card {
  background:var(--white); border:2px solid var(--border); border-radius:var(--radius-lg);
  padding:1.25rem 0.75rem; text-align:center; transition:var(--transition);
}
.rate-card:hover { border-color:var(--gold); transform:translateY(-5px); box-shadow:var(--shadow-md); }
.rate-card.exempt { border-color:#4CAF50; background:#F1FFF5; }
.rate-card.exempt:hover { border-color:#2E7D32; }
.rate-percent {
  font-family:var(--font-serif); font-size:2rem; font-weight:800; color:var(--gold);
  display:block; line-height:1;
}
.rate-card.exempt .rate-percent { color:#2E7D32; }
.rate-label { font-size:0.72rem; font-weight:600; color:var(--text-muted); margin-top:0.3rem; display:block; }
.rate-examples { font-size:0.7rem; color:var(--text-muted); margin-top:0.5rem; line-height:1.5; }

/* ======= DEADLINE TABLE ======= */
.gst-table-wrap { overflow-x:auto; border-radius:var(--radius-lg); margin:1.25rem 0; -webkit-overflow-scrolling:touch; }
.gst-table { width:100%; border-collapse:collapse; min-width:480px; background:var(--white); border-radius:var(--radius-lg); overflow:hidden; box-shadow:var(--shadow-sm); }
.gst-table th { background:linear-gradient(135deg,var(--navy),var(--navy-light)); color:var(--white); padding:0.85rem 1.1rem; text-align:left; font-size:0.85rem; font-weight:600; }
.gst-table td { padding:0.85rem 1.1rem; border-bottom:1px solid var(--border-light); font-size:0.84rem; color:var(--text-mid); transition:var(--transition); }
.gst-table tr:last-child td { border-bottom:none; }
.gst-table tr:hover td { background:var(--gold-pale); }
.gst-table td:first-child { font-weight:600; color:var(--text-dark); }
.gst-table .tag-green { background:#E8F5E9; color:#2E7D32; padding:0.15rem 0.55rem; border-radius:50px; font-size:0.72rem; font-weight:600; }
.gst-table .tag-gold { background:var(--gold-pale); color:var(--gold-dark); padding:0.15rem 0.55rem; border-radius:50px; font-size:0.72rem; font-weight:600; }
.gst-table .tag-red { background:#FFEBEE; color:#C62828; padding:0.15rem 0.55rem; border-radius:50px; font-size:0.72rem; font-weight:600; }

/* ======= PRICING PLANS ======= */
.pricing-plans { display:grid; grid-template-columns:repeat(3,1fr); gap:1.25rem; margin:1.5rem 0; }
.plan-card {
  background:var(--white); border-radius:var(--radius-lg); padding:1.75rem;
  border:2px solid var(--border); transition:var(--transition); position:relative; text-align:center;
}
.plan-card.featured { border-color:var(--gold); background:linear-gradient(135deg,var(--white),var(--gold-pale)); }
.plan-card.featured::before {
  content:'Most Popular'; position:absolute; top:-12px; left:50%; transform:translateX(-50%);
  background:var(--gold); color:var(--white); font-size:0.68rem; font-weight:700;
  padding:0.2rem 0.9rem; border-radius:50px; letter-spacing:0.05em; white-space:nowrap;
}
.plan-card:hover { transform:translateY(-6px); box-shadow:var(--shadow-md); }
.plan-name { font-size:1rem; font-weight:700; color:var(--navy); margin-bottom:0.2rem; }
.plan-desc { font-size:0.78rem; color:var(--text-muted); margin-bottom:1rem; }
.plan-price { font-family:var(--font-serif); font-size:2rem; font-weight:800; color:var(--gold); line-height:1; }
.plan-price span { font-size:0.82rem; font-weight:400; color:var(--text-muted); }
.plan-features { list-style:none; padding:0; margin:1.25rem 0; text-align:left; display:flex; flex-direction:column; gap:0.45rem; }
.plan-features li { display:flex; align-items:flex-start; gap:0.5rem; font-size:0.82rem; color:var(--text-mid); }
.plan-features li::before { content:'✓'; color:var(--green); font-weight:700; font-size:0.78rem; flex-shrink:0; margin-top:2px; }

/* ======= PROCESS STEPS ======= */
.gst-process { display:grid; grid-template-columns:repeat(5,1fr); gap:1rem; margin:1.5rem 0; }
.process-step {
  background:var(--white); border-radius:var(--radius-lg); padding:1.35rem;
  text-align:center; border:1px solid var(--border); transition:var(--transition); position:relative;
}
.process-step:hover { transform:translateY(-5px); border-color:var(--gold); box-shadow:var(--shadow-md); }
.process-step:not(:last-child)::after {
  content:'→'; position:absolute; right:-0.85rem; top:1.5rem;
  color:var(--gold); font-size:1.1rem; line-height:1;
}
.step-num {
  width:48px; height:48px; background:linear-gradient(135deg,var(--gold),var(--gold-dark));
  color:var(--white); border-radius:50%; display:flex; align-items:center;
  justify-content:center; font-size:1.25rem; font-weight:800;
  margin:0 auto 0.85rem; transition:var(--transition); box-shadow:var(--shadow-gold);
}
.process-step:hover .step-num { transform:scale(1.1); }
.process-step h4 { font-size:0.88rem; font-weight:700; color:var(--navy); margin-bottom:0.35rem; }
.process-step p { font-size:0.76rem; color:var(--text-mid); line-height:1.5; }

/* ======= PENALTY TABLE ======= */
.penalty-grid { display:grid; grid-template-columns:1fr 1fr; gap:1.1rem; margin:1.25rem 0; }
.penalty-card {
  background:var(--white); border-radius:var(--radius); padding:1.25rem;
  border:1px solid var(--border); transition:var(--transition);
  border-left:4px solid var(--red);
}
.penalty-card:hover { transform:translateX(5px); box-shadow:var(--shadow-sm); }
.penalty-card h4 { color:#C62828; font-size:0.92rem; margin-bottom:0.35rem; font-family:var(--font-sans); font-weight:700; }
.penalty-card p { font-size:0.82rem; color:var(--text-mid); line-height:1.6; margin:0; }
.penalty-amount { font-family:var(--font-serif); font-size:1.35rem; font-weight:800; color:var(--red); display:block; margin-bottom:0.25rem; }

/* ======= BENEFITS GRID ======= */
.gst-benefits { display:grid; grid-template-columns:repeat(3,1fr); gap:1.1rem; margin:1.25rem 0; }
.benefit-card {
  background:linear-gradient(135deg,var(--white),var(--gold-pale));
  border-radius:var(--radius-lg); padding:1.5rem; text-align:center;
  border:1px solid var(--border); transition:var(--transition);
}
.benefit-card:hover { transform:translateY(-5px); box-shadow:var(--shadow-md); border-color:var(--gold); }
.benefit-icon { font-size:2.2rem; margin-bottom:0.75rem; display:inline-block; }
.benefit-card h4 { font-size:0.95rem; font-weight:700; color:var(--navy); margin-bottom:0.4rem; }
.benefit-card p { font-size:0.8rem; color:var(--text-mid); line-height:1.55; }

/* ======= DOCUMENT CHECKLIST ======= */
.doc-checklist { list-style:none; padding:0; display:flex; flex-direction:column; gap:0.45rem; }
.doc-checklist li {
  display:flex; align-items:center; gap:0.65rem;
  padding:0.55rem 0.75rem; background:var(--cream); border-radius:8px;
  border:1px solid var(--border-light); transition:var(--transition);
  font-size:0.84rem; color:var(--text-mid);
}
.doc-checklist li:hover { background:var(--gold-pale); border-color:var(--gold); transform:translateX(5px); color:var(--gold-dark); }
.doc-checklist li .dc { font-size:0.9rem; flex-shrink:0; }

/* ======= FAQ ======= */
.gst-faq { display:flex; flex-direction:column; gap:0.75rem; }
.gst-faq-item { background:var(--white); border-radius:var(--radius); border:1px solid var(--border); overflow:hidden; transition:var(--transition); }
.gst-faq-item:hover { border-color:var(--gold); box-shadow:var(--shadow-sm); }
.gst-faq-q {
  width:100%; padding:1rem 1.25rem; text-align:left; background:none;
  border:none; cursor:pointer; display:flex; justify-content:space-between;
  align-items:center; gap:1rem; font-family:var(--font-sans);
  font-size:0.9rem; font-weight:600; color:var(--navy); transition:var(--transition);
}
.gst-faq-q:hover { background:var(--gold-pale); }
.faq-icon { color:var(--gold); font-size:1.15rem; transition:transform 0.3s ease; flex-shrink:0; font-weight:300; }
.gst-faq-item.active .faq-icon { transform:rotate(45deg); }
.gst-faq-a { max-height:0; overflow:hidden; transition:max-height 0.38s ease; }
.gst-faq-item.active .gst-faq-a { max-height:400px; }
.gst-faq-a p { padding:0 1.25rem 1.1rem; font-size:0.85rem; color:var(--text-mid); line-height:1.75; }
.gst-faq-a ul { padding:0 1.25rem 1.1rem; margin:0; }
.gst-faq-a ul li { font-size:0.84rem; color:var(--text-mid); line-height:1.7; margin-bottom:0.25rem; }

/* ======= COMPARISON TABLE ======= */
.compare-table-wrap { overflow-x:auto; -webkit-overflow-scrolling:touch; border-radius:var(--radius-lg); }
.compare-table { width:100%; border-collapse:collapse; min-width:500px; background:var(--white); border-radius:var(--radius-lg); overflow:hidden; box-shadow:var(--shadow-sm); }
.compare-table th { background:linear-gradient(135deg,var(--navy),var(--navy-light)); color:var(--white); padding:0.85rem 1rem; font-size:0.85rem; font-weight:600; text-align:left; }
.compare-table td { padding:0.85rem 1rem; border-bottom:1px solid var(--border-light); font-size:0.83rem; color:var(--text-mid); }
.compare-table tr:last-child td { border-bottom:none; }
.compare-table tr:hover td { background:var(--gold-pale); }
.compare-table td:first-child { font-weight:600; color:var(--navy); }
.compare-table .ck { color:var(--green); font-weight:700; }
.compare-table .cx { color:var(--red); }
.compare-table .hl { background:rgba(201,153,43,0.06); font-weight:600; color:var(--navy); }

/* ======= SIDEBAR ======= */
.gst-sidebar { position:sticky; top:120px; display:flex; flex-direction:column; gap:1.25rem; }
.sidebar-widget { background:var(--white); border-radius:var(--radius-lg); padding:1.4rem; border:1px solid var(--border); transition:var(--transition); }
.sidebar-widget:hover { border-color:var(--gold); box-shadow:var(--shadow-sm); }
.sw-title { font-size:1rem; color:var(--navy); font-family:var(--font-sans); font-weight:700; padding-bottom:0.6rem; border-bottom:2px solid var(--gold); margin-bottom:0.9rem; display:block; }
.sw-nav { list-style:none; padding:0; display:flex; flex-direction:column; gap:0.35rem; }
.sw-nav li a { display:block; padding:0.6rem 0.85rem; color:var(--text-mid); border-radius:8px; font-size:0.83rem; font-weight:500; transition:var(--transition); }
.sw-nav li a:hover, .sw-nav li a.active { background:var(--gold-pale); color:var(--gold); transform:translateX(5px); }
.sw-contact { background:linear-gradient(135deg,var(--navy),var(--navy-dark)); color:var(--white); }
.sw-contact .sw-title { color:var(--gold-light); border-color:var(--gold-light); }
.sw-contact p { font-size:0.82rem; color:rgba(255,255,255,0.6); margin-bottom:0.85rem; }
.sw-contact-link { display:flex; align-items:center; gap:0.5rem; color:rgba(255,255,255,0.75); font-size:0.8rem; margin-bottom:0.5rem; text-decoration:none; transition:var(--transition); }
.sw-contact-link:hover { color:var(--gold-light); }
.sw-contact-link svg { width:14px; height:14px; fill:var(--gold); flex-shrink:0; }
.sw-why { list-style:none; padding:0; display:flex; flex-direction:column; gap:0.5rem; }
.sw-why li { display:flex; align-items:flex-start; gap:0.55rem; font-size:0.82rem; color:var(--text-mid); transition:var(--transition); }
.sw-why li:hover { transform:translateX(4px); color:var(--text-dark); }
.sw-why .wd { width:18px; height:18px; background:var(--gold-pale); border-radius:50%; display:inline-flex; align-items:center; justify-content:center; color:var(--gold); font-size:0.62rem; font-weight:700; flex-shrink:0; margin-top:2px; }

/* GST Calculator in sidebar */
.gst-calc-box { background:var(--gold-pale); border-radius:var(--radius-lg); padding:1.4rem; border:1px solid var(--border); }
.gst-calc-box h4 { font-size:1rem; color:var(--navy); margin-bottom:1rem; font-family:var(--font-sans); font-weight:700; }
.gst-calc-group { margin-bottom:0.75rem; }
.gst-calc-group label { display:block; font-size:0.75rem; font-weight:600; color:var(--text-mid); margin-bottom:0.3rem; }
.gst-calc-group input, .gst-calc-group select {
  width:100%; padding:0.6rem 0.85rem; border:1.5px solid #E0E8F0;
  border-radius:8px; font-family:var(--font-sans); font-size:0.84rem;
  color:var(--text-dark); background:var(--white); outline:none; transition:var(--transition);
}
.gst-calc-group input:focus, .gst-calc-group select:focus { border-color:var(--gold); }
.gst-calc-result { background:var(--white); border-radius:10px; padding:1rem; text-align:center; margin-top:0.75rem; border:1px solid var(--border); display:none; }
.gst-calc-result.show { display:block; animation:fadeIn 0.3s ease; }
@keyframes fadeIn { from{opacity:0;transform:translateY(6px)} to{opacity:1;transform:translateY(0)} }
.gst-result-grid { display:grid; grid-template-columns:1fr 1fr 1fr; gap:0.5rem; }
.gst-result-item .val { font-family:var(--font-serif); font-size:1.1rem; font-weight:800; color:var(--navy); display:block; }
.gst-result-item .key { font-size:0.65rem; color:var(--text-muted); margin-top:0.1rem; }

/* ======= CTA SECTION ======= */
.cta-section { background:var(--navy); padding:4rem 0; position:relative; overflow:hidden; text-align:center; }
.cta-section::before { content:''; position:absolute; top:-50%; left:50%; transform:translateX(-50%); width:600px; height:600px; border-radius:50%; border:1px solid rgba(201,153,43,0.08); }
.cta-section h2 { color:var(--white); margin-bottom:0.75rem; position:relative; z-index:1; }
.cta-section p { color:rgba(255,255,255,0.6); max-width:520px; margin:0 auto 1.75rem; position:relative; z-index:1; font-size:0.95rem; }
.cta-actions { display:flex; gap:0.85rem; justify-content:center; flex-wrap:wrap; position:relative; z-index:1; }

/* ======= CONTACT BAR ======= */
.contact-bar { background:var(--gold-pale); border-top:1px solid var(--border); border-bottom:1px solid var(--border); padding:1rem 0; }
.contact-bar-inner { display:flex; align-items:center; justify-content:space-between; flex-wrap:wrap; gap:0.75rem; }
.contact-info-items { display:flex; gap:1.5rem; flex-wrap:wrap; align-items:center; }
.contact-info-item { display:flex; align-items:center; gap:0.4rem; font-size:0.82rem; color:var(--text-dark); text-decoration:none; }
.contact-info-item svg { width:14px; height:14px; fill:var(--gold); flex-shrink:0; }
.contact-info-item:hover { color:var(--gold); }

/* ======= FOOTER ======= */
.footer { background:var(--navy-dark); padding:3.5rem 0 0; }
.footer-grid { display:grid; grid-template-columns:1.5fr 1fr 1fr 1fr; gap:2rem; margin-bottom:2.5rem; }
.footer-brand p { color:rgba(255,255,255,0.45); font-size:0.82rem; margin-top:0.75rem; line-height:1.7; max-width:250px; }
.footer-socials { display:flex; gap:0.55rem; margin-top:1rem; }
.social-btn { width:32px; height:32px; border-radius:7px; background:rgba(255,255,255,0.06); display:flex; align-items:center; justify-content:center; text-decoration:none; transition:var(--transition); border:1px solid rgba(255,255,255,0.1); }
.social-btn:hover { background:var(--gold); border-color:var(--gold); }
.social-btn svg { width:14px; height:14px; fill:rgba(255,255,255,0.65); }
.social-btn:hover svg { fill:var(--white); }
.footer-col h4 { font-family:var(--font-sans); font-size:0.75rem; font-weight:700; color:var(--gold-light); text-transform:uppercase; letter-spacing:0.1em; margin-bottom:0.9rem; }
.footer-col ul { list-style:none; display:flex; flex-direction:column; gap:0.45rem; }
.footer-col ul li a { color:rgba(255,255,255,0.45); font-size:0.8rem; transition:var(--transition); display:inline-block; }
.footer-col ul li a:hover { color:var(--gold-light); transform:translateX(4px); }
.footer-contact-item { display:flex; gap:0.5rem; align-items:flex-start; margin-bottom:0.6rem; }
.footer-contact-item svg { width:13px; height:13px; fill:var(--gold); flex-shrink:0; margin-top:3px; }
.footer-contact-item span, .footer-contact-item a { font-size:0.76rem; color:rgba(255,255,255,0.5); line-height:1.5; }
.footer-contact-item a:hover { color:var(--gold-light); }
.footer-bottom { border-top:1px solid rgba(255,255,255,0.06); padding:1rem 0; }
.footer-bottom-inner { display:flex; align-items:center; justify-content:space-between; flex-wrap:wrap; gap:0.6rem; }
.footer-bottom p { font-size:0.72rem; color:rgba(255,255,255,0.3); }
.footer-bottom-links { display:flex; gap:1.1rem; flex-wrap:wrap; }
.footer-bottom-links a { font-size:0.7rem; color:rgba(255,255,255,0.3); transition:var(--transition); }
.footer-bottom-links a:hover { color:var(--gold-light); }

/* ======= REVEAL ANIMATIONS ======= */
.reveal { opacity:0; transform:translateY(24px); transition:opacity 0.7s ease,transform 0.7s ease; }
.reveal.visible { opacity:1; transform:translateY(0); }
.reveal-left { opacity:0; transform:translateX(-22px); transition:opacity 0.7s ease,transform 0.7s ease; }
.reveal-left.visible { opacity:1; transform:translateX(0); }
.reveal-right { opacity:0; transform:translateX(22px); transition:opacity 0.7s ease,transform 0.7s ease; }
.reveal-right.visible { opacity:1; transform:translateX(0); }

:focus-visible { outline:2px solid var(--gold); outline-offset:2px; border-radius:4px; }

/* ====================================================
   RESPONSIVE BREAKPOINTS
   ==================================================== */

/* 1100px */
@media(max-width:1100px){
  .gst-layout { grid-template-columns:1fr 290px; gap:2rem; }
  .rate-grid { grid-template-columns:repeat(3,1fr); }
  .gst-process { grid-template-columns:repeat(3,1fr); }
  .process-step:nth-child(3)::after { display:none; }
}

/* 1023px — Tablet, hamburger */
@media(max-width:1023px){
  .nav-menu { display:none; }
  .nav-cta { display:none; }
  .hamburger { display:flex; }
  .nav-menu.open {
    display:flex; flex-direction:column; position:fixed;
    top:0; left:0; right:0; bottom:0; background:var(--navy-dark);
    z-index:999; padding:5.5rem 1.5rem 2rem; overflow-y:auto; gap:0;
  }
  .nav-menu.open > li > a { padding:0.85rem 1rem; font-size:1rem; border-bottom:1px solid rgba(255,255,255,0.06); }
  .nav-menu.open .dropdown { position:static; opacity:1; visibility:visible; transform:none; box-shadow:none; border:none; background:rgba(255,255,255,0.04); margin-top:0.2rem; border-radius:8px; padding:0.4rem; }
  .nav-menu.open .dropdown a { color:rgba(255,255,255,0.65); padding:0.6rem 1rem; }
  .hamburger.open span:nth-child(1){ transform:rotate(45deg) translate(5px,5px); }
  .hamburger.open span:nth-child(2){ opacity:0; }
  .hamburger.open span:nth-child(3){ transform:rotate(-45deg) translate(5px,-5px); }

  .gst-layout { grid-template-columns:1fr; }
  .gst-sidebar { position:static; display:grid; grid-template-columns:1fr 1fr; gap:1rem; }
  .gst-hero-inner { grid-template-columns:1fr; }
  .gst-hero-stats { display:grid; grid-template-columns:repeat(3,1fr); min-width:auto; gap:0; }
  .hero-stat-item { border-bottom:none; border-right:1px solid rgba(255,255,255,0.08); }
  .hero-stat-item:last-child { border-right:none; }
  .gst-service-grid { grid-template-columns:repeat(2,1fr); }
  .rate-grid { grid-template-columns:repeat(5,1fr); }
  .gst-process { grid-template-columns:repeat(3,1fr); }
  .three-col { grid-template-columns:1fr 1fr; }
  .pricing-plans { grid-template-columns:repeat(3,1fr); }
  .footer-grid { grid-template-columns:1fr 1fr; gap:2rem; }
}

/* 768px — Tablet portrait */
@media(max-width:768px){
  section { padding:2.5rem 0; }
  .gst-hero { padding:2rem 0 2.75rem; }
  .gst-jump-nav { top:60px; }

  .gst-sidebar { grid-template-columns:1fr; }
  .gst-service-grid { grid-template-columns:1fr 1fr; }
  .rate-grid { grid-template-columns:repeat(3,1fr); }
  .gst-process { grid-template-columns:1fr 1fr; }
  .process-step::after { display:none !important; }
  .two-col { grid-template-columns:1fr; }
  .three-col { grid-template-columns:1fr; }
  .gst-benefits { grid-template-columns:1fr 1fr; }
  .pricing-plans { grid-template-columns:1fr; max-width:360px; margin-left:auto; margin-right:auto; }
  .penalty-grid { grid-template-columns:1fr; }
  .feature-list-2col { grid-template-columns:1fr; }
  .gst-result-grid { grid-template-columns:1fr; }
  .footer-grid { grid-template-columns:1fr; }
  .contact-bar-inner { flex-direction:column; align-items:flex-start; }
  .contact-info-items { flex-direction:column; gap:0.5rem; }
  .cta-actions { flex-direction:column; align-items:center; }
  .cta-actions .btn { width:100%; max-width:300px; }
  .footer-bottom-inner { flex-direction:column; text-align:center; }
  .footer-bottom-links { justify-content:center; }
  .gst-hero-stats { grid-template-columns:1fr; }
  .hero-stat-item { border-right:none; border-bottom:1px solid rgba(255,255,255,0.08); }
  .hero-stat-item:last-child { border-bottom:none; }
}

/* 480px — Mobile */
@media(max-width:480px){
  .container { padding:0 0.9rem; }
  .gst-service-grid { grid-template-columns:1fr; }
  .rate-grid { grid-template-columns:repeat(2,1fr); }
  .gst-benefits { grid-template-columns:1fr; }
  .gst-process { grid-template-columns:1fr; }
  .gst-hero h1 { font-size:1.65rem; }
  .gst-hero-actions { flex-direction:column; }
  .gst-hero-actions .btn { width:100%; }
  .gst-section { padding:1.5rem; }
  .gst-table { min-width:420px; }
  .compare-table { min-width:420px; }
}

/* 360px */
@media(max-width:360px){
  h1 { font-size:1.45rem; }
  .rate-grid { grid-template-columns:1fr 1fr; }
}

/* PRINT */
@media print {
  .navbar,.whatsapp-float,.sticky-cta,.contact-bar,.cta-section,.footer,.back-to-top,.gst-sidebar { display:none; }
  .gst-layout { grid-template-columns:1fr; }
  body { background:white; color:black; }
}

/* REDUCED MOTION */
@media(prefers-reduced-motion:reduce){
  *,*::before,*::after { animation-duration:0.01ms !important; transition-duration:0.01ms !important; }
  .reveal,.reveal-left,.reveal-right { opacity:1; transform:none; }
}