.elementor-1481 .elementor-element.elementor-element-fc85507{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;}.elementor-1481 .elementor-element.elementor-element-27d3303{--display:flex;}/* Start custom CSS for html, class: .elementor-element-7d4fce4 *//* Corporate Mitras GST page. Scoped rules for embedding in an existing website. */
.cm-page{margin:0;background:#f4eddf}
.cm-nil{--coffee:#35251f;--muted:#69564a;--beige:#f4eddf;--paper:#fffaf1;--line:#d6c8b5;--accent:#80553c;box-sizing:border-box;max-width:1160px;margin:0 auto;padding:32px 30px 28px;background:var(--beige);color:var(--coffee);font-family:Arial,Helvetica,sans-serif;font-size:16px;line-height:1.65}
.cm-nil *{box-sizing:border-box}.cm-nil a{color:inherit;text-underline-offset:4px}.cm-nil a:hover{text-decoration-thickness:2px}.cm-nil :focus-visible,.cm-skip:focus-visible{outline:3px solid #80553c;outline-offset:5px}
.cm-nil h1,.cm-nil h2,.cm-nil h3,.cm-nil p{margin-top:0}.cm-nil h1,.cm-nil h2{font-family:Georgia,'Times New Roman',serif;font-weight:400;line-height:1.15;letter-spacing:-.035em}.cm-nil h1{font-size:clamp(34px,4.1vw,52px);margin-bottom:18px}.cm-nil h1 em{color:var(--accent);font-weight:400}.cm-nil h2{font-size:clamp(27px,3vw,36px);margin-bottom:16px}.cm-nil h3{font-size:19px;line-height:1.35;margin-bottom:10px}.cm-nil p{margin-bottom:18px}.cm-nil .cm-eyebrow{font-size:12px;font-weight:700;letter-spacing:.14em;line-height:1.5;margin-bottom:16px}.cm-eyebrow span{padding:0 8px;color:var(--accent)}
.cm-intro{display:grid;grid-template-columns:1.55fr 1fr;gap:46px;align-items:center;padding-bottom:30px}.cm-lead{max-width:570px;font-size:18px;color:var(--muted)}.cm-actions{display:flex;gap:10px;flex-wrap:wrap}.cm-button{display:inline-flex;gap:18px;align-items:center;justify-content:center;min-height:48px;padding:12px 18px;border:1px solid var(--coffee);border-radius:6px;background:var(--coffee);font-size:14px;font-weight:700;text-decoration:none;color:var(--paper)}.cm-nil .cm-button{color:var(--paper)}.cm-nil .cm-button-light{background:transparent;color:var(--coffee)}.cm-button:hover{opacity:.88}.cm-nil .cm-micro{font-size:13px;margin:16px 0 0;color:var(--muted)}
.cm-note{background:#e9dfcd;border:1px solid var(--line);border-radius:10px;padding:24px}.cm-note h2{font-size:28px}.cm-facts{margin:0 0 18px}.cm-facts div{border-top:1px solid #cebea7;padding:10px 0}.cm-facts dt{font-size:12px;color:var(--muted)}.cm-facts dd{margin:2px 0 0;font-size:14px;font-weight:700}.cm-text-link{font-size:14px;font-weight:700}
.cm-definition{padding:24px 0;border-top:1px solid var(--line);border-bottom:1px solid var(--line)}.cm-definition h2{font-size:28px}.cm-definition p:last-child{max-width:940px;margin-bottom:0;color:var(--muted)}.cm-section{padding:40px 0;border-bottom:1px solid var(--line);scroll-margin-top:20px}.cm-section>p:not(.cm-eyebrow){max-width:790px;color:var(--muted)}.cm-section-heading{display:flex;justify-content:space-between;align-items:end;gap:35px;margin-bottom:20px}.cm-section-heading>p{max-width:330px;color:var(--muted);font-size:14px}.cm-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:16px}.cm-card{padding:24px;background:var(--paper);border:1px solid var(--line);border-radius:8px}.cm-number{display:block;font-family:Georgia,serif;font-size:28px;color:var(--accent);margin-bottom:24px}.cm-card p{font-size:15px;color:var(--muted);margin-bottom:0}
.cm-table-wrap{overflow-x:auto;border:1px solid var(--line);border-radius:8px;background:var(--paper)}.cm-nil table{width:100%;border-collapse:collapse;text-align:left;font-size:14px;line-height:1.6}.cm-nil th,.cm-nil td{padding:16px 20px;vertical-align:top;border-bottom:1px solid var(--line)}.cm-nil thead{background:#e9dfcd}.cm-nil tbody th{white-space:nowrap;font-weight:700}.cm-nil tr:last-child th,.cm-nil tr:last-child td{border-bottom:0}.cm-nil .cm-small{font-size:13px;margin:14px 0 0;color:var(--muted)}
.cm-split{display:grid;grid-template-columns:1fr 1fr;gap:60px}.cm-split>div>p:not(.cm-eyebrow){color:var(--muted)}.cm-checklist{list-style:none;padding:0;margin:22px 0 0}.cm-checklist li{position:relative;padding:10px 0 10px 27px;border-bottom:1px solid var(--line);font-size:15px}.cm-checklist li:before{content:'✓';position:absolute;left:0;color:var(--accent);font-weight:700}.cm-process{background:var(--paper);border:1px solid var(--line);border-radius:8px;padding:25px}.cm-process ol{margin:0;padding-left:24px}.cm-process li{padding:0 0 16px 10px}.cm-process li::marker{font-family:Georgia,serif;color:var(--accent)}.cm-process li:last-child{padding-bottom:0}.cm-process h3{font-size:16px;margin-bottom:4px}.cm-process p{font-size:14px;color:var(--muted);margin-bottom:0}
.cm-faq-list{margin-top:24px;border-top:1px solid var(--line)}.cm-faq{border-bottom:1px solid var(--line)}.cm-faq summary{padding:18px 6px;min-height:48px;font-weight:700;font-size:16px;cursor:pointer}.cm-faq[open]{background:var(--paper)}.cm-faq>div{padding:0 22px 20px}.cm-faq p{color:var(--muted);font-size:15px;margin-bottom:12px}.cm-source{font-size:12px}.cm-contact{display:flex;align-items:center;justify-content:space-between;gap:35px;background:#e9dfcd;border:1px solid var(--line);border-radius:10px;padding:28px;margin-top:40px}.cm-contact h2{font-size:30px}.cm-contact p:last-child{max-width:470px;font-size:15px;margin-bottom:0}.cm-contact .cm-actions{flex-direction:column;flex-shrink:0}.cm-editorial{margin-top:26px;font-size:12px;color:var(--muted)}.cm-editorial h2{font-family:Arial,Helvetica,sans-serif;font-size:13px;font-weight:700;letter-spacing:0;margin-bottom:8px}.cm-editorial p{margin-bottom:8px}
.cm-skip{position:fixed;top:8px;left:8px;padding:12px;background:#35251f;color:#fffaf1;z-index:10;transform:translateY(-180%);font:16px Arial,sans-serif}.cm-skip:focus{transform:translateY(0)}.cm-sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}
@media(min-width:1160px){.cm-nil{margin-top:18px;margin-bottom:18px;border:1px solid #d6c8b5;border-radius:12px}}
@media(max-width:800px){.cm-nil{padding:24px 20px}.cm-intro{grid-template-columns:1fr;gap:24px}.cm-note{padding:20px}.cm-grid{gap:10px}.cm-card{padding:18px}.cm-section-heading{display:block}.cm-section-heading>p{max-width:none}.cm-split{gap:25px}.cm-contact{gap:24px;padding:24px}}
@media(max-width:600px){.cm-nil{padding:22px 16px}.cm-intro{gap:22px}.cm-nil h1{font-size:35px}.cm-lead{font-size:16px}.cm-grid,.cm-split{grid-template-columns:1fr}.cm-number{margin-bottom:12px}.cm-card{padding:20px}.cm-section{padding:30px 0}.cm-contact{display:block;margin-top:30px;padding:22px}.cm-contact .cm-actions{margin-top:20px}.cm-button{flex:1 1 auto}.cm-nil th,.cm-nil td{padding:12px;min-width:145px}.cm-nil .cm-eyebrow{font-size:11px;letter-spacing:.11em}}

.cm-nil .cm-intro{grid-template-columns:1.65fr 1fr;gap:32px;padding-bottom:24px}.cm-nil .cm-intro h1{font-size:clamp(34px,4vw,48px)}.cm-nil .cm-note h2{font-size:25px}
.cm-nil .cm-jump{display:flex;flex-wrap:wrap;gap:8px;margin:0 0 24px;padding:14px 0;border-top:1px solid var(--line);border-bottom:1px solid var(--line)}.cm-nil .cm-jump a{font-size:13px;padding:6px 12px;border:1px solid var(--line);border-radius:30px;text-decoration:none;min-height:36px;background:var(--paper)}
.cm-nil .cm-important{padding:16px 18px;margin-top:22px;border-left:3px solid var(--accent);background:#e9dfcd;font-size:14px}.cm-nil .cm-important p{margin:0}.cm-nil .cm-important strong{display:block;margin-bottom:5px}
@media(max-width:800px){.cm-nil .cm-intro{grid-template-columns:1fr}.cm-nil .cm-note{padding:16px}.cm-nil .cm-note h2{font-size:23px;margin-bottom:10px}.cm-nil .cm-note .cm-eyebrow{margin-bottom:8px}.cm-nil .cm-facts{margin-bottom:0}.cm-nil .cm-facts div{padding:7px 0;display:grid;grid-template-columns:1fr 1.5fr;gap:10px}.cm-nil .cm-facts dd{font-size:13px}}/* End custom CSS */