/* =========================================================
   BBSR SERVICES
   GST CONSULTANCY PAGE
========================================================= */

.gst-consultancy-page {
    padding: 30px 0 55px;
    background: #ffffff;
    font-family: 'Poppins', Arial, sans-serif;
}

.gst-consultancy-container {
    width: 1120px;
    max-width: 94%;
    margin: 0 auto;
}


/* =========================================================
   HERO
========================================================= */

.gst-consultancy-hero {
    position: relative;
    overflow: hidden;
    margin-bottom: 30px;
    padding: 52px 45px;
    background: linear-gradient(135deg, #173f5f, #286b8e);
    border-radius: 10px;
    box-shadow: 0 8px 25px rgba(0,0,0,.12);
}

.gst-consultancy-hero:after {
    content: "";
    position: absolute;
    right: -120px;
    top: -140px;
    width: 360px;
    height: 360px;
    border: 60px solid rgba(255,255,255,.07);
    border-radius: 50%;
}

.gst-consultancy-hero-content {
    position: relative;
    z-index: 2;
    max-width: 900px;
}

.gst-consultancy-label {
    display: inline-block;
    margin-bottom: 12px;
    padding: 6px 14px;
    border: 1px solid rgba(255,255,255,.25);
    border-radius: 20px;
    background: rgba(255,255,255,.10);
    color: #ffffff;
    font-size: 11px;
    font-weight: 600;
    letter-spacing: 1px;
}

.gst-consultancy-hero h1 {
    margin: 0 0 15px;
    color: #ffffff;
    font-size: 39px;
    line-height: 1.25;
    font-weight: 700;
}

.gst-consultancy-hero-text {
    max-width: 880px;
    margin: 0 0 14px;
    color: rgba(255,255,255,.95);
    font-size: 16px;
    line-height: 29px;
}


/* =========================================================
   BUTTONS
========================================================= */

.gst-consultancy-buttons {
    display: flex;
    flex-wrap: wrap;
    justify-content: flex-start;
    gap: 10px;
    margin-top: 20px;
}

.gst-consultancy-btn {
    display: inline-block;
    padding: 12px 20px;
    border-radius: 5px;
    font-size: 13px;
    font-weight: 600;
    text-decoration: none !important;
    transition: all .25s ease;
}

.gst-consultancy-btn i {
    margin-right: 6px;
}

.gst-consultancy-btn-primary {
    background: #ff6600;
    color: #ffffff !important;
}

.gst-consultancy-btn-primary:hover {
    background: #dc5400;
}

.gst-consultancy-btn-call {
    background: #ffffff;
    color: #173f5f !important;
}

.gst-consultancy-btn-call:hover {
    background: #eeeeee;
}

.gst-consultancy-btn-whatsapp {
    background: #25d366;
    color: #ffffff !important;
}

.gst-consultancy-btn-whatsapp:hover {
    background: #1ca951;
}

.gst-consultancy-btn-apply {
    background: #198754;
    color: #ffffff !important;
}

.gst-consultancy-btn-apply:hover {
    background: #146c43;
    color: #ffffff !important;
}


/* =========================================================
   SECTION
========================================================= */

.gst-consultancy-section {
    margin-bottom: 34px;
}

.gst-consultancy-section h2 {
    margin: 0 0 14px;
    padding-bottom: 8px;
    border-bottom: 1px solid #e2e7ea;
    color: #173f5f;
    font-size: 25px;
    line-height: 34px;
    font-weight: 600;
}

.gst-consultancy-section h3 {
    color: #173f5f;
    font-size: 17px;
    line-height: 25px;
    font-weight: 600;
}

.gst-consultancy-section p {
    margin: 0 0 15px;
    color: #555555;
    font-size: 15px;
    line-height: 29px;
    text-align: justify;
}

.gst-consultancy-section a {
    color: #286b8e;
    font-weight: 600;
    text-decoration: none;
}

.gst-consultancy-section a:hover {
    color: #ff6600;
    text-decoration: underline;
}


/* =========================================================
   HIGHLIGHT
========================================================= */

.gst-consultancy-highlight {
    margin: 20px 0;
    padding: 22px;
    background: #f3f8fb;
    border-left: 4px solid #286b8e;
    border-radius: 6px;
}

.gst-consultancy-highlight h3 {
    margin: 0 0 8px;
}

.gst-consultancy-highlight p {
    margin: 0;
}


/* =========================================================
   CARDS
========================================================= */

.gst-consultancy-card-grid {
    display: grid;
    grid-template-columns: repeat(3, 1fr);
    gap: 17px;
    margin-top: 20px;
}

.gst-consultancy-card-grid > div {
    min-height: 145px;
    padding: 21px;
    background: #ffffff;
    border: 1px solid #dfe6ea;
    border-radius: 7px;
    text-align: center;
}

.gst-consultancy-card-grid i {
    display: block;
    margin-bottom: 9px;
    color: #286b8e;
    font-size: 30px;
}

.gst-consultancy-card-grid h3 {
    margin: 0 0 8px;
}

.gst-consultancy-card-grid p {
    margin: 0;
    font-size: 13px;
    line-height: 23px;
    text-align: center;
}


/* =========================================================
   TYPES
========================================================= */

.gst-consultancy-type-grid {
    display: grid;
    grid-template-columns: repeat(3, 1fr);
    gap: 17px;
    margin-top: 20px;
}

.gst-consultancy-type-grid > div {
    min-height: 170px;
    padding: 22px;
    background: #f8fafb;
    border: 1px solid #dfe6ea;
    border-radius: 7px;
}

.gst-consultancy-type-grid span {
    display: block;
    margin-bottom: 7px;
    color: #ff6600;
    font-size: 11px;
    font-weight: 700;
}

.gst-consultancy-type-grid h3 {
    margin: 0 0 8px;
}

.gst-consultancy-type-grid p {
    margin: 0;
    font-size: 13px;
    line-height: 23px;
}


/* =========================================================
   BUSINESS TYPES
========================================================= */

.gst-consultancy-business-grid {
    display: grid;
    grid-template-columns: repeat(4, 1fr);
    gap: 17px;
    margin-top: 20px;
}

.gst-consultancy-business-grid > div {
    min-height: 145px;
    padding: 21px;
    background: #f8fafb;
    border: 1px solid #dfe6ea;
    border-radius: 7px;
}

.gst-consultancy-business-grid h3 {
    margin: 0 0 8px;
}

.gst-consultancy-business-grid p {
    margin: 0;
    font-size: 13px;
    line-height: 23px;
}


/* =========================================================
   CHECKLIST / WHY CHOOSE US
========================================================= */

.gst-consultancy-check-grid {
    display: grid;
    grid-template-columns: repeat(3, 1fr);
    gap: 17px;
    margin-top: 20px;
}

.gst-consultancy-check-grid > div {
    min-height: 155px;
    padding: 21px;
    background: #f8fafb;
    border: 1px solid #dfe6ea;
    border-radius: 7px;
}

.gst-consultancy-check-grid strong {
    display: block;
    margin-bottom: 7px;
    color: #ff6600;
    font-size: 11px;
}

.gst-consultancy-check-grid h3 {
    margin: 0 0 8px;
}

.gst-consultancy-check-grid p {
    margin: 0;
    font-size: 13px;
    line-height: 23px;
}


/* =========================================================
   PROCESS
========================================================= */

.gst-consultancy-process-grid {
    display: grid;
    grid-template-columns: repeat(4, 1fr);
    gap: 17px;
    margin-top: 20px;
}

.gst-consultancy-process-grid > div {
    min-height: 155px;
    padding: 20px;
    background: #f8fafb;
    border: 1px solid #dfe6ea;
    border-radius: 7px;
}

.gst-consultancy-process-grid span {
    display: block;
    margin-bottom: 7px;
    color: #ff6600;
    font-size: 11px;
    font-weight: 700;
}

.gst-consultancy-process-grid h3 {
    margin: 0 0 8px;
}

.gst-consultancy-process-grid p {
    margin: 0;
    font-size: 13px;
    line-height: 23px;
}


/* =========================================================
   DOCUMENTS
========================================================= */

.gst-consultancy-document-grid {
    display: grid;
    grid-template-columns: 1fr 1fr;
    gap: 30px;
    margin-top: 20px;
    padding: 25px;
    background: #f8fafb;
    border: 1px solid #dfe6ea;
    border-radius: 8px;
}

.gst-consultancy-document-grid h3 {
    margin-top: 0;
}

.gst-consultancy-document-grid ul {
    margin: 0;
    padding-left: 22px;
}

.gst-consultancy-document-grid li {
    margin-bottom: 10px;
    color: #555555;
    font-size: 14px;
    line-height: 23px;
}


/* =========================================================
   FINAL SERVICE AREAS
========================================================= */

.gst-consultancy-final-grid {
    display: grid;
    grid-template-columns: repeat(4, 1fr);
    gap: 17px;
    margin-top: 20px;
}

.gst-consultancy-final-grid > div {
    min-height: 150px;
    padding: 21px;
    background: #f8fafb;
    border: 1px solid #dfe6ea;
    border-radius: 7px;
    text-align: center;
}

.gst-consultancy-final-grid i {
    display: block;
    margin-bottom: 10px;
    color: #286b8e;
    font-size: 30px;
}

.gst-consultancy-final-grid h3 {
    margin: 0 0 8px;
}

.gst-consultancy-final-grid p {
    margin: 0;
    font-size: 13px;
    line-height: 23px;
    text-align: center;
}


/* =========================================================
   SCENARIOS
========================================================= */

.gst-consultancy-scenario {
    margin: 17px 0;
    padding: 23px;
    background: #f8fafb;
    border: 1px solid #dfe6ea;
    border-left: 4px solid #286b8e;
    border-radius: 7px;
}

.gst-consultancy-scenario h3 {
    margin: 0 0 10px;
}

.gst-consultancy-scenario p {
    margin-bottom: 0;
}


/* =========================================================
   COMPARISON
========================================================= */

.gst-consultancy-comparison {
    margin-top: 20px;
    border: 1px solid #dfe6ea;
    border-radius: 7px;
    overflow: hidden;
}

.gst-consultancy-comparison-head,
.gst-consultancy-comparison-row {
    display: grid;
    grid-template-columns: 1fr 1fr;
}

.gst-consultancy-comparison-head > div {
    padding: 16px;
    background: #173f5f;
    color: #ffffff;
    font-size: 15px;
    font-weight: 600;
    text-align: center;
}

.gst-consultancy-comparison-row > div {
    min-height: 95px;
    padding: 18px;
    border-top: 1px solid #dfe6ea;
    color: #555555;
    font-size: 14px;
    line-height: 24px;
}

.gst-consultancy-comparison-row > div:first-child {
    border-right: 1px solid #dfe6ea;
}


/* =========================================================
   COMMON ISSUES
========================================================= */

.gst-consultancy-mistake-grid {
    display: grid;
    grid-template-columns: repeat(3, 1fr);
    gap: 17px;
    margin-top: 20px;
}

.gst-consultancy-mistake-grid > div {
    min-height: 150px;
    padding: 21px;
    background: #fffaf5;
    border: 1px solid #eadfd4;
    border-radius: 7px;
}

.gst-consultancy-mistake-grid h3 {
    margin: 0 0 8px;
    font-size: 16px;
}

.gst-consultancy-mistake-grid p {
    margin: 0;
    font-size: 13px;
    line-height: 23px;
}


/* =========================================================
   ODISHA
========================================================= */

.gst-consultancy-odisha-box {
    padding: 29px;
    background: #f3f8fb;
    border: 1px solid #dce6ea;
    border-radius: 8px;
}

.gst-consultancy-odisha-box h2 {
    padding-bottom: 0;
    border-bottom: 0;
}

.gst-consultancy-districts {
    display: flex;
    flex-wrap: wrap;
    gap: 8px;
    margin-top: 18px;
}

.gst-consultancy-districts span {
    padding: 8px 13px;
    background: #ffffff;
    border: 1px solid #dce6ea;
    border-radius: 20px;
    color: #286b8e;
    font-size: 12px;
    font-weight: 600;
}


/* =========================================================
   RELATED SERVICES
========================================================= */

.gst-consultancy-related-grid {
    display: grid;
    grid-template-columns: repeat(4, 1fr);
    gap: 17px;
    margin-top: 20px;
}

.gst-consultancy-related-grid > div {
    min-height: 145px;
    padding: 21px;
    background: #f8fafb;
    border: 1px solid #dfe6ea;
    border-radius: 7px;
}

.gst-consultancy-related-grid h3 {
    margin: 0 0 8px;
}

.gst-consultancy-related-grid p {
    margin: 0 0 8px;
    font-size: 13px;
    line-height: 23px;
}


/* =========================================================
   FAQ
========================================================= */

.gst-consultancy-faq {
    margin-bottom: 14px;
    padding: 18px 20px;
    background: #ffffff;
    border: 1px solid #dfe6ea;
    border-radius: 6px;
}

.gst-consultancy-faq h3 {
    margin: 0 0 8px;
}

.gst-consultancy-faq p {
    margin: 0;
    font-size: 14px;
    line-height: 25px;
}


/* =========================================================
   DISCLAIMER
========================================================= */

.gst-consultancy-disclaimer {
    margin: 25px 0;
    padding: 18px 20px;
    background: #fafafa;
    border: 1px solid #e2e2e2;
    border-radius: 6px;
}

.gst-consultancy-disclaimer strong {
    color: #333333;
    font-size: 14px;
}

.gst-consultancy-disclaimer p {
    margin: 7px 0 0;
    color: #666666;
    font-size: 12px;
    line-height: 22px;
}


/* =========================================================
   CTA
========================================================= */

.gst-consultancy-cta {
    margin: 35px 0;
    padding: 36px 30px;
    background: linear-gradient(135deg, #173f5f, #286b8e);
    border-radius: 8px;
    text-align: center;
}

.gst-consultancy-cta h2 {
    margin: 0 0 12px;
    color: #ffffff;
    font-size: 28px;
    line-height: 36px;
}

.gst-consultancy-cta p {
    max-width: 850px;
    margin: 0 auto 22px;
    color: rgba(255,255,255,.94);
    font-size: 15px;
    line-height: 27px;
    text-align: center;
}

.gst-consultancy-cta .gst-consultancy-buttons {
    justify-content: center;
}


/* =========================================================
   NAVIGATION
========================================================= */

.gst-consultancy-navigation {
    margin-top: 25px;
    padding-top: 18px;
    border-top: 1px solid #e5e5e5;
    text-align: center;
}

.gst-consultancy-top-btn,
.gst-consultancy-home-btn {
    display: inline-flex;
    align-items: center;
    gap: 7px;
    margin: 0 5px;
    padding: 9px 18px;
    border-radius: 5px;
    color: #ffffff !important;
    font-size: 13px;
    font-weight: 600;
    text-decoration: none !important;
    transition: all .25s ease;
}

.gst-consultancy-top-btn {
    background: #173f5f;
}

.gst-consultancy-home-btn {
    background: #286b8e;
}

.gst-consultancy-top-btn:hover,
.gst-consultancy-home-btn:hover {
    background: #ff6600;
    transform: translateY(-2px);
}


/* =========================================================
   MOBILE
========================================================= */

@media only screen and (max-width: 767px) {

    .gst-consultancy-page {
        padding: 20px 8px 40px;
    }

    .gst-consultancy-container {
        max-width: 100%;
    }

    .gst-consultancy-hero {
        padding: 32px 20px;
        border-radius: 7px;
    }

    .gst-consultancy-hero h1 {
        font-size: 28px;
        line-height: 37px;
    }

    .gst-consultancy-hero-text {
        font-size: 14px;
        line-height: 25px;
        text-align: justify;
    }

    .gst-consultancy-buttons {
        display: block;
    }

    .gst-consultancy-buttons .gst-consultancy-btn {
        display: block;
        width: 100%;
        margin-bottom: 9px;
        box-sizing: border-box;
        text-align: center;
    }

    .gst-consultancy-section h2 {
        font-size: 21px;
        line-height: 29px;
    }

    .gst-consultancy-section p {
        font-size: 14px;
        line-height: 26px;
    }

    .gst-consultancy-card-grid,
    .gst-consultancy-type-grid,
    .gst-consultancy-check-grid,
    .gst-consultancy-process-grid,
    .gst-consultancy-final-grid,
    .gst-consultancy-mistake-grid,
    .gst-consultancy-business-grid,
    .gst-consultancy-related-grid {
        display: block;
    }

    .gst-consultancy-card-grid > div,
    .gst-consultancy-type-grid > div,
    .gst-consultancy-check-grid > div,
    .gst-consultancy-process-grid > div,
    .gst-consultancy-final-grid > div,
    .gst-consultancy-mistake-grid > div,
    .gst-consultancy-business-grid > div,
    .gst-consultancy-related-grid > div {
        margin-bottom: 14px;
    }

    .gst-consultancy-document-grid {
        display: block;
        padding: 20px;
    }

    .gst-consultancy-document-grid ul {
        margin-bottom: 10px;
    }

    .gst-consultancy-comparison-head,
    .gst-consultancy-comparison-row {
        display: block;
    }

    .gst-consultancy-comparison-head > div {
        border-bottom: 1px solid rgba(255,255,255,.2);
    }

    .gst-consultancy-comparison-row > div {
        min-height: auto;
        border-right: 0 !important;
    }

    .gst-consultancy-comparison-row > div:first-child {
        border-bottom: 1px solid #dfe6ea;
    }

    .gst-consultancy-odisha-box {
        padding: 22px 18px;
    }

    .gst-consultancy-districts {
        gap: 6px;
    }

    .gst-consultancy-districts span {
        font-size: 11px;
        padding: 7px 10px;
    }

    .gst-consultancy-cta {
        padding: 28px 18px;
    }

    .gst-consultancy-cta h2 {
        font-size: 22px;
        line-height: 30px;
    }

    .gst-consultancy-cta p {
        font-size: 14px;
        line-height: 25px;
    }

    .gst-consultancy-faq {
        padding: 16px;
    }

    .gst-consultancy-faq p {
        font-size: 13px;
        line-height: 23px;
    }

}


/* =========================================================
   TABLET
========================================================= */

@media only screen and (min-width: 768px)
       and (max-width: 991px) {

    .gst-consultancy-container {
        width: 95%;
        max-width: 95%;
    }

    .gst-consultancy-hero {
        padding: 40px 30px;
    }

    .gst-consultancy-hero h1 {
        font-size: 32px;
    }

    .gst-consultancy-card-grid,
    .gst-consultancy-type-grid,
    .gst-consultancy-check-grid,
    .gst-consultancy-process-grid,
    .gst-consultancy-mistake-grid,
    .gst-consultancy-business-grid {
        grid-template-columns: repeat(2, 1fr);
    }

    .gst-consultancy-final-grid,
    .gst-consultancy-related-grid {
        grid-template-columns: repeat(2, 1fr);
    }

}


/* =========================================================
   LARGE DESKTOP
========================================================= */

@media only screen and (min-width: 1200px) {

    .gst-consultancy-container {
        width: 1120px;
    }

}