/* =====================================================================
   Integrated Goods and Services Tax Act, 2017 - Subject Study
   Vibrant theme. Every selector is scoped to #igst-wrapper so it is
   safe to drop into WordPress / Elementor without touching the theme.
   ===================================================================== */

#igst-wrapper {
  /* ---- vibrant palette ---- */
  --ig-indigo:#4f46e5;  --ig-indigo-dark:#3730a3;  --ig-indigo-tint:#eceafe;
  --ig-blue:#2563eb;    --ig-blue-tint:#e6efff;
  --ig-cyan:#0891b2;    --ig-cyan-tint:#e0f5fb;
  --ig-teal:#0d9488;    --ig-teal-tint:#dbf5f0;
  --ig-saffron:#ea8a0c; --ig-saffron-tint:#fdf0db;
  --ig-violet:#7c3aed;  --ig-violet-tint:#f1e8fe;
  --ig-coral:#e11d6b;   --ig-coral-tint:#fce4ee;
  --ig-pink:#db2777;    --ig-pink-tint:#fce7f1;
  --ig-green:#059669;   --ig-green-tint:#dcf5ea;
  --ig-red:#dc2626;     --ig-red-tint:#fde7e7;

  --ig-ink:#16182e;
  --ig-ink-soft:#5a5f73;
  --ig-line:#e4e6ef;
  --ig-card:#ffffff;
  --ig-bg:#f6f7fc;

  --ig-serif:"Iowan Old Style","Palatino Linotype",Palatino,"Book Antiqua",Georgia,serif;
  --ig-sans:-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,"Helvetica Neue",Arial,sans-serif;
  --ig-mono:"SFMono-Regular",Consolas,"Liberation Mono",Menlo,monospace;

  all: initial;
  display:block;
  box-sizing:border-box;
  width:100%;
  margin:0 auto;
  max-width:1180px;
  padding:0 16px 60px;
  font-family:var(--ig-sans);
  color:var(--ig-ink);
  background:
    radial-gradient(900px 380px at 12% -8%, #ece9ff 0%, transparent 60%),
    radial-gradient(820px 360px at 96% 4%, #e2f3ff 0%, transparent 58%),
    var(--ig-bg);
  line-height:1.62;
  -webkit-font-smoothing:antialiased;
}
#igst-wrapper *, #igst-wrapper *::before, #igst-wrapper *::after { box-sizing:border-box; }
#igst-wrapper p { margin:0 0 2px; }

/* ---------------- HERO ---------------- */
#igst-wrapper .igst-wrapper-hero {
  position:relative; overflow:hidden;
  margin:18px 0 26px;
  padding:54px 40px 48px;
  border-radius:26px;
  color:#fff;
  text-align:center;
  background:
    radial-gradient(640px 280px at 10% 0%, rgba(255,255,255,.20), transparent 60%),
    linear-gradient(125deg, #4f46e5 0%, #7c3aed 38%, #2563eb 70%, #0891b2 100%);
  box-shadow:0 24px 60px -24px rgba(79,70,229,.65);
}
#igst-wrapper .igst-wrapper-hero::after {
  content:""; position:absolute; right:-70px; bottom:-90px;
  width:300px; height:300px; border-radius:50%;
  background:radial-gradient(circle at 30% 30%, rgba(255,255,255,.22), transparent 65%);
}
#igst-wrapper .igst-wrapper-eyebrow {
  display:inline-block; margin-bottom:14px;
  padding:7px 18px; border-radius:999px;
  background:rgba(255,255,255,.18); border:1px solid rgba(255,255,255,.34);
  font-size:.74rem; font-weight:800; letter-spacing:.16em; text-transform:uppercase;
}
#igst-wrapper .igst-wrapper-hero h1 {
  margin:0 0 14px; font-family:var(--ig-serif);
  font-size:clamp(1.85rem,4.4vw,3.05rem); font-weight:800; line-height:1.1;
  letter-spacing:-.01em; text-shadow:0 2px 18px rgba(0,0,0,.18);
}
#igst-wrapper .igst-wrapper-sub {
  max-width:760px; margin:0 auto 22px; font-size:clamp(1rem,1.7vw,1.18rem);
  color:rgba(255,255,255,.94);
}
#igst-wrapper .igst-wrapper-meta { display:flex; flex-wrap:wrap; gap:10px; justify-content:center; position:relative; z-index:1; }
#igst-wrapper .igst-wrapper-chip {
  padding:8px 16px; border-radius:999px; font-size:.84rem; font-weight:700;
  background:rgba(255,255,255,.16); border:1px solid rgba(255,255,255,.32); color:#fff;
}

/* ---------------- CALLOUT ---------------- */
#igst-wrapper .igst-wrapper-callout {
  margin:0 0 24px; padding:18px 22px;
  border-radius:16px; border-left:6px solid var(--ig-saffron);
  background:linear-gradient(100deg, var(--ig-saffron-tint), #fff);
  font-size:1rem; color:#5a4413;
}
#igst-wrapper .igst-wrapper-callout strong { color:var(--ig-ink); }

/* ---------------- STICKY NAV ---------------- */
#igst-wrapper .igst-wrapper-nav {
  position:sticky; top:0; z-index:40;
  display:flex; flex-wrap:wrap; gap:9px; justify-content:center;
  margin:0 0 26px; padding:13px;
  border-radius:0 0 18px 18px;
  background:rgba(255,255,255,.82);
  -webkit-backdrop-filter:blur(11px); backdrop-filter:blur(11px);
  border:1px solid var(--ig-line); box-shadow:0 10px 28px -18px rgba(31,33,60,.4);
}
#igst-wrapper .igst-wrapper-navbtn {
  cursor:pointer; padding:9px 17px; border-radius:999px;
  font-family:var(--ig-sans); font-size:.86rem; font-weight:700;
  color:var(--ig-indigo-dark); background:#fff;
  border:1.5px solid var(--ig-line); transition:.18s;
}
#igst-wrapper .igst-wrapper-navbtn:hover {
  border-color:var(--ig-indigo); color:#fff;
  background:linear-gradient(120deg,var(--ig-indigo),var(--ig-violet));
  transform:translateY(-1px);
}
#igst-wrapper .igst-wrapper-print-btn {
  color:#fff; border-color:transparent;
  background:linear-gradient(120deg,var(--ig-violet),var(--ig-coral));
}
#igst-wrapper .igst-wrapper-print-btn:hover { background:linear-gradient(120deg,var(--ig-coral),var(--ig-violet)); }

/* ---------------- BLOCKS ---------------- */
#igst-wrapper .igst-wrapper-block { scroll-margin-top:84px; margin:0 0 40px; }
#igst-wrapper .igst-wrapper-h2 {
  position:relative; margin:0 0 8px; padding-left:18px;
  font-family:var(--ig-serif); font-size:clamp(1.4rem,2.7vw,1.95rem);
  font-weight:800; letter-spacing:-.01em; color:var(--ig-ink);
}
#igst-wrapper .igst-wrapper-h2::before {
  content:""; position:absolute; left:0; top:6px; bottom:6px; width:7px; border-radius:6px;
  background:linear-gradient(180deg,var(--ig-indigo),var(--ig-violet),var(--ig-cyan));
}
#igst-wrapper .igst-wrapper-lead { max-width:880px; margin:0 0 20px; color:var(--ig-ink-soft); font-size:1.02rem; }
#igst-wrapper .igst-wrapper-lead strong { color:var(--ig-ink); }

/* facts */
#igst-wrapper .igst-wrapper-facts {
  display:grid; grid-template-columns:repeat(4,1fr); gap:14px;
}
#igst-wrapper .igst-wrapper-fact {
  padding:20px 18px; border-radius:16px; text-align:center;
  background:var(--ig-card); border:1px solid var(--ig-line);
  box-shadow:0 12px 26px -22px rgba(31,33,60,.55);
}
#igst-wrapper .igst-wrapper-fact-no {
  display:block; font-family:var(--ig-serif); font-size:2.1rem; font-weight:800;
  line-height:1; margin-bottom:8px;
  background:linear-gradient(120deg,var(--ig-indigo),var(--ig-coral));
  -webkit-background-clip:text; background-clip:text; color:transparent;
}
#igst-wrapper .igst-wrapper-fact-lbl { font-size:.86rem; color:var(--ig-ink-soft); font-weight:600; }

/* ---------------- VISUAL CARDS ---------------- */
#igst-wrapper .igst-wrapper-visual-card {
  margin:0 0 18px; padding:22px;
  border-radius:20px; background:var(--ig-card);
  border:1px solid var(--ig-line);
  box-shadow:0 18px 40px -28px rgba(31,33,60,.5);
}
#igst-wrapper .igst-wrapper-visual-title {
  margin:0 0 14px; font-family:var(--ig-serif); font-size:1.16rem; font-weight:800; color:var(--ig-indigo-dark);
}
#igst-wrapper .igst-wrapper-svg { display:block; width:100%; height:auto; }

/* svg text classes */
#igst-wrapper .igst-wrapper-fc-title { font-family:var(--ig-serif); font-size:21px; font-weight:800; fill:var(--ig-ink); }
#igst-wrapper .igst-wrapper-fc-desc  { font-family:var(--ig-sans);  font-size:15px; fill:var(--ig-ink-soft); }
#igst-wrapper .igst-wrapper-fc-rom   { font-family:var(--ig-mono);  font-size:15px; font-weight:700; }
#igst-wrapper .igst-wrapper-mm-core  { font-family:var(--ig-serif); font-size:30px; font-weight:800; fill:#fff; }
#igst-wrapper .igst-wrapper-mm-core2 { font-family:var(--ig-mono);  font-size:19px; font-weight:700; fill:rgba(255,255,255,.92); }
#igst-wrapper .igst-wrapper-mm-title { font-family:var(--ig-sans);  font-size:15px; font-weight:800; fill:#fff; }
#igst-wrapper .igst-wrapper-mm-leaf  { font-family:var(--ig-sans);  font-size:13.5px; fill:var(--ig-ink); }
#igst-wrapper .igst-wrapper-rm-num   { font-family:var(--ig-serif); font-size:21px; font-weight:800; fill:#fff; }
#igst-wrapper .igst-wrapper-rm-title { font-family:var(--ig-serif); font-size:19px; font-weight:800; fill:var(--ig-ink); }
#igst-wrapper .igst-wrapper-rm-rom   { font-family:var(--ig-mono);  font-size:14px; font-weight:700; }
#igst-wrapper .igst-wrapper-rm-desc  { font-family:var(--ig-sans);  font-size:14px; fill:var(--ig-ink-soft); }

/* ---------------- CHAPTER TABS ---------------- */
#igst-wrapper .igst-wrapper-tabbar {
  display:flex; gap:9px; overflow-x:auto; padding:6px 2px 14px; margin:0 0 18px;
  scrollbar-width:thin;
}
#igst-wrapper .igst-wrapper-tabbar::-webkit-scrollbar { height:7px; }
#igst-wrapper .igst-wrapper-tabbar::-webkit-scrollbar-thumb { background:#cfd2e6; border-radius:8px; }
#igst-wrapper .igst-wrapper-tab {
  cursor:pointer; flex:0 0 auto; min-width:148px; max-width:230px;
  text-align:left; padding:12px 16px; border-radius:14px;
  background:#fff; border:1.5px solid var(--ig-line); transition:.18s;
}
#igst-wrapper .igst-wrapper-tab:hover { border-color:var(--ig-indigo); transform:translateY(-2px); }
#igst-wrapper .igst-wrapper-tab.active {
  border-color:transparent; color:#fff;
  background:linear-gradient(125deg,var(--ig-indigo),var(--ig-violet));
  box-shadow:0 14px 26px -16px rgba(79,70,229,.8);
}
#igst-wrapper .igst-wrapper-tab-rom {
  display:block; font-family:var(--ig-mono); font-size:.72rem; font-weight:700;
  letter-spacing:.06em; text-transform:uppercase; color:var(--ig-indigo); margin-bottom:3px;
}
#igst-wrapper .igst-wrapper-tab.active .igst-wrapper-tab-rom { color:rgba(255,255,255,.9); }
#igst-wrapper .igst-wrapper-tab-name { display:block; font-size:.92rem; font-weight:700; line-height:1.25; }

/* ---------------- PANELS ---------------- */
#igst-wrapper .igst-wrapper-panel { display:none; animation:igstFade .3s ease; }
#igst-wrapper .igst-wrapper-panel.active { display:block; }
@keyframes igstFade { from{opacity:0; transform:translateY(7px);} to{opacity:1; transform:none;} }

#igst-wrapper .igst-wrapper-panel-head {
  display:flex; align-items:center; justify-content:space-between; gap:14px; flex-wrap:wrap;
  padding:18px 22px; border-radius:16px 16px 0 0;
  color:#fff; background:linear-gradient(120deg,var(--ig-indigo-dark),var(--ig-indigo),var(--ig-blue));
}
#igst-wrapper .igst-wrapper-panel-rom {
  font-family:var(--ig-mono); font-size:.76rem; font-weight:700; letter-spacing:.08em;
  text-transform:uppercase; color:rgba(255,255,255,.85);
}
#igst-wrapper .igst-wrapper-panel-titles h3 { margin:3px 0 0; font-family:var(--ig-serif); font-size:1.4rem; font-weight:800; }
#igst-wrapper .igst-wrapper-panel-count {
  padding:6px 14px; border-radius:999px; font-size:.82rem; font-weight:800;
  background:rgba(255,255,255,.2); border:1px solid rgba(255,255,255,.34);
}
#igst-wrapper .igst-wrapper-quick {
  padding:15px 20px; border-left:5px solid var(--ig-blue);
  background:linear-gradient(100deg,var(--ig-blue-tint),#fff);
}
#igst-wrapper .igst-wrapper-quick-tag {
  display:block; font-size:.72rem; font-weight:800; letter-spacing:.1em; text-transform:uppercase;
  color:var(--ig-blue); margin-bottom:3px;
}
#igst-wrapper .igst-wrapper-panel-tools {
  display:flex; gap:9px; padding:14px 20px 4px;
  background:var(--ig-card); border-left:1px solid var(--ig-line); border-right:1px solid var(--ig-line);
}
#igst-wrapper .igst-wrapper-mini {
  cursor:pointer; padding:7px 15px; border-radius:999px; font-size:.8rem; font-weight:700;
  color:var(--ig-indigo-dark); background:var(--ig-indigo-tint); border:1px solid transparent; transition:.15s;
}
#igst-wrapper .igst-wrapper-mini:hover { background:var(--ig-indigo); color:#fff; }
#igst-wrapper .igst-wrapper-sections {
  padding:8px 20px 20px; background:var(--ig-card);
  border:1px solid var(--ig-line); border-top:none; border-radius:0 0 16px 16px;
}

/* ---------------- SECTION ACCORDION ---------------- */
#igst-wrapper .igst-wrapper-section {
  margin-top:12px; border:1px solid var(--ig-line); border-radius:13px; overflow:hidden;
  background:#fff;
}
#igst-wrapper .igst-wrapper-section[data-accent="0"] { border-left:5px solid var(--ig-indigo); }
#igst-wrapper .igst-wrapper-section[data-accent="1"] { border-left:5px solid var(--ig-blue); }
#igst-wrapper .igst-wrapper-section[data-accent="2"] { border-left:5px solid var(--ig-teal); }
#igst-wrapper .igst-wrapper-section[data-accent="3"] { border-left:5px solid var(--ig-saffron); }
#igst-wrapper .igst-wrapper-section[data-accent="4"] { border-left:5px solid var(--ig-violet); }
#igst-wrapper .igst-wrapper-section[data-accent="5"] { border-left:5px solid var(--ig-coral); }
#igst-wrapper .igst-wrapper-sec-head {
  width:100%; cursor:pointer; display:flex; align-items:center; gap:13px;
  padding:15px 17px; text-align:left; background:#fff; border:none; transition:.15s;
}
#igst-wrapper .igst-wrapper-sec-head:hover { background:var(--ig-indigo-tint); }
#igst-wrapper .igst-wrapper-sec-no {
  flex:0 0 auto; font-family:var(--ig-mono); font-size:.82rem; font-weight:800; color:#fff;
  padding:5px 11px; border-radius:8px;
  background:linear-gradient(120deg,var(--ig-indigo),var(--ig-violet));
}
#igst-wrapper .igst-wrapper-sec-title { flex:1; font-size:1.02rem; font-weight:700; color:var(--ig-ink); }
#igst-wrapper .igst-wrapper-chev {
  flex:0 0 auto; width:30px; height:30px; border-radius:50%;
  display:flex; align-items:center; justify-content:center;
  font-size:1.2rem; font-weight:800; color:var(--ig-indigo);
  background:var(--ig-indigo-tint); transition:.2s;
}
#igst-wrapper .igst-wrapper-sec-head[aria-expanded="true"] .igst-wrapper-chev {
  background:var(--ig-indigo); color:#fff; transform:rotate(180deg);
}
#igst-wrapper .igst-wrapper-sec-body { display:none; padding:4px 18px 20px; }
#igst-wrapper .igst-wrapper-sec-body.open { display:block; animation:igstFade .25s ease; }
#igst-wrapper .igst-wrapper-field { margin-top:13px; }
#igst-wrapper .igst-wrapper-field h5 {
  margin:0 0 3px; font-size:.74rem; font-weight:800; letter-spacing:.08em; text-transform:uppercase;
  color:var(--ig-indigo);
}
#igst-wrapper .igst-wrapper-field p { color:#2c2f44; }
#igst-wrapper .igst-wrapper-example {
  margin-top:14px; padding:13px 16px; border-radius:11px;
  border-left:4px solid var(--ig-violet);
  background:linear-gradient(100deg,var(--ig-violet-tint),#fff);
}
#igst-wrapper .igst-wrapper-ex-tag {
  display:block; font-size:.72rem; font-weight:800; letter-spacing:.08em; text-transform:uppercase;
  color:var(--ig-violet); margin-bottom:3px;
}
#igst-wrapper .igst-wrapper-note {
  margin-top:12px; padding:13px 16px; border-radius:11px;
  border-left:4px solid var(--ig-coral);
  background:linear-gradient(100deg,var(--ig-coral-tint),#fff);
}
#igst-wrapper .igst-wrapper-note-tag {
  display:block; font-size:.72rem; font-weight:800; letter-spacing:.08em; text-transform:uppercase;
  color:var(--ig-coral); margin-bottom:3px;
}

/* ---------------- GLOSSARY ---------------- */
#igst-wrapper .igst-wrapper-gloss-grid { display:grid; grid-template-columns:repeat(3,1fr); gap:14px; }
#igst-wrapper .igst-wrapper-gloss-card {
  padding:17px 18px; border-radius:14px; background:var(--ig-card);
  border:1px solid var(--ig-line); border-top:4px solid var(--ig-cyan);
  box-shadow:0 12px 26px -24px rgba(31,33,60,.55); transition:.18s;
}
#igst-wrapper .igst-wrapper-gloss-card:hover { transform:translateY(-3px); border-top-color:var(--ig-violet); }
#igst-wrapper .igst-wrapper-gloss-card h4 { margin:0 0 6px; font-size:1rem; font-weight:800; color:var(--ig-indigo-dark); }
#igst-wrapper .igst-wrapper-gloss-card p { font-size:.9rem; color:var(--ig-ink-soft); }

/* ---------------- SUMMARY CARDS ---------------- */
#igst-wrapper .igst-wrapper-sum-grid { display:grid; grid-template-columns:repeat(3,1fr); gap:14px; }
#igst-wrapper .igst-wrapper-sum-card {
  padding:18px; border-radius:14px; background:var(--ig-card);
  border:1px solid var(--ig-line); border-left:5px solid var(--ig-indigo);
  box-shadow:0 12px 26px -24px rgba(31,33,60,.55);
}
#igst-wrapper .igst-wrapper-sum-top { display:flex; align-items:center; justify-content:space-between; margin-bottom:7px; }
#igst-wrapper .igst-wrapper-sum-rom {
  font-family:var(--ig-mono); font-size:.74rem; font-weight:800; color:#fff;
  padding:3px 10px; border-radius:7px; background:linear-gradient(120deg,var(--ig-indigo),var(--ig-violet));
}
#igst-wrapper .igst-wrapper-sum-range { font-family:var(--ig-mono); font-size:.78rem; font-weight:700; color:var(--ig-ink-soft); }
#igst-wrapper .igst-wrapper-sum-card h4 { margin:0 0 5px; font-size:1.04rem; font-weight:800; color:var(--ig-ink); }
#igst-wrapper .igst-wrapper-sum-card p { font-size:.9rem; color:var(--ig-ink-soft); }

/* ---------------- TABLES ---------------- */
#igst-wrapper .igst-wrapper-table-wrap { overflow-x:auto; border-radius:14px; border:1px solid var(--ig-line); margin-bottom:10px; }
#igst-wrapper .igst-wrapper-table { width:100%; min-width:560px; border-collapse:collapse; background:#fff; font-size:.93rem; }
#igst-wrapper .igst-wrapper-table thead th {
  text-align:left; padding:13px 16px; color:#fff; font-weight:800; font-size:.86rem;
  background:linear-gradient(120deg,var(--ig-indigo-dark),var(--ig-indigo),var(--ig-blue));
}
#igst-wrapper .igst-wrapper-table td { padding:12px 16px; border-top:1px solid var(--ig-line); color:#2c2f44; }
#igst-wrapper .igst-wrapper-table tbody tr:nth-child(even) { background:var(--ig-indigo-tint); }
#igst-wrapper .igst-wrapper-table td:first-child { font-family:var(--ig-mono); font-weight:700; color:var(--ig-indigo-dark); }
#igst-wrapper .igst-wrapper-cmp-heading { margin:26px 0 4px; font-family:var(--ig-serif); font-size:1.2rem; font-weight:800; color:var(--ig-indigo-dark); }
#igst-wrapper .igst-wrapper-cmp-table td:first-child { font-family:var(--ig-sans); }
#igst-wrapper .igst-wrapper-cmp-head { font-weight:800; color:var(--ig-ink) !important; background:var(--ig-saffron-tint); }
#igst-wrapper .igst-wrapper-cmp-table thead th:nth-child(2) { background:linear-gradient(120deg,var(--ig-indigo),var(--ig-violet)); }
#igst-wrapper .igst-wrapper-cmp-table thead th:nth-child(3) { background:linear-gradient(120deg,var(--ig-teal),var(--ig-green)); }

/* ---------------- DISCLAIMER / FOOTER ---------------- */
#igst-wrapper .igst-wrapper-disclaimer {
  margin:30px 0 18px; padding:15px 20px; border-radius:13px;
  border:1.5px dashed var(--ig-red); background:var(--ig-red-tint);
  color:#8a2020; font-size:.9rem; font-weight:600; text-align:center;
}
#igst-wrapper .igst-wrapper-footer {
  text-align:center; padding:24px 18px; border-radius:16px; color:#fff;
  background:linear-gradient(120deg,var(--ig-indigo-dark),var(--ig-violet));
}
#igst-wrapper .igst-wrapper-footer strong { font-size:1.06rem; }
#igst-wrapper .igst-wrapper-footer span { display:block; margin-top:5px; font-size:.85rem; color:rgba(255,255,255,.85); }

/* ---------------- RESPONSIVE ---------------- */
@media (max-width:780px) {
  #igst-wrapper .igst-wrapper-facts { grid-template-columns:repeat(2,1fr); }
  #igst-wrapper .igst-wrapper-gloss-grid,
  #igst-wrapper .igst-wrapper-sum-grid { grid-template-columns:1fr 1fr; }
}
@media (max-width:560px) {
  #igst-wrapper .igst-wrapper-hero { padding:40px 20px 36px; border-radius:20px; }
  #igst-wrapper .igst-wrapper-gloss-grid,
  #igst-wrapper .igst-wrapper-sum-grid,
  #igst-wrapper .igst-wrapper-facts { grid-template-columns:1fr; }
  #igst-wrapper .igst-wrapper-nav { border-radius:0 0 14px 14px; }
  #igst-wrapper .igst-wrapper-sec-title { font-size:.95rem; }
}

/* ---------------- PRINT ---------------- */
@media print {
  #igst-wrapper { background:#fff; max-width:none; padding:0; }
  #igst-wrapper .igst-wrapper-nav,
  #igst-wrapper .igst-wrapper-panel-tools,
  #igst-wrapper .igst-wrapper-tabbar,
  #igst-wrapper .igst-wrapper-chev { display:none !important; }
  #igst-wrapper .igst-wrapper-hero { box-shadow:none; }
  #igst-wrapper .igst-wrapper-panel { display:block !important; page-break-inside:avoid; margin-bottom:18px; }
  #igst-wrapper .igst-wrapper-sec-body { display:block !important; }
  #igst-wrapper * { -webkit-print-color-adjust:exact; print-color-adjust:exact; }
}