.elementor-397 .elementor-element.elementor-element-8d37d0b{--display:flex;--min-height:400px;--flex-direction:column;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--justify-content:center;--align-items:center;}.elementor-397 .elementor-element.elementor-element-8d37d0b:not(.elementor-motion-effects-element-type-background), .elementor-397 .elementor-element.elementor-element-8d37d0b > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url("https://mahawarandassociates.com/wp-content/uploads/2026/01/What-is-GST-Applicability.jpg.webp");background-position:center center;background-repeat:no-repeat;background-size:cover;}.elementor-397 .elementor-element.elementor-element-8d37d0b::before, .elementor-397 .elementor-element.elementor-element-8d37d0b > .elementor-background-video-container::before, .elementor-397 .elementor-element.elementor-element-8d37d0b > .e-con-inner > .elementor-background-video-container::before, .elementor-397 .elementor-element.elementor-element-8d37d0b > .elementor-background-slideshow::before, .elementor-397 .elementor-element.elementor-element-8d37d0b > .e-con-inner > .elementor-background-slideshow::before, .elementor-397 .elementor-element.elementor-element-8d37d0b > .elementor-motion-effects-container > .elementor-motion-effects-layer::before{background-color:var( --e-global-color-c063eec );--background-overlay:'';}.elementor-397 .elementor-element.elementor-element-25061d6 .elementor-heading-title{font-family:var( --e-global-typography-20e1969-font-family ), Sans-serif;font-size:var( --e-global-typography-20e1969-font-size );font-weight:var( --e-global-typography-20e1969-font-weight );text-transform:var( --e-global-typography-20e1969-text-transform );font-style:var( --e-global-typography-20e1969-font-style );text-decoration:var( --e-global-typography-20e1969-text-decoration );line-height:var( --e-global-typography-20e1969-line-height );letter-spacing:var( --e-global-typography-20e1969-letter-spacing );word-spacing:var( --e-global-typography-20e1969-word-spacing );color:var( --e-global-color-8598114 );}.elementor-397 .elementor-element.elementor-element-2bbd2e0{--display:flex;--flex-direction:row;--container-widget-width:initial;--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--padding-top:40px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-397 .elementor-element.elementor-element-92578f8{font-size:18px;}.elementor-397 .elementor-element.elementor-element-4ebfc09{--display:flex;--min-height:278px;--flex-direction:row;--container-widget-width:initial;--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;}.elementor-397 .elementor-element.elementor-element-4ebfc09:not(.elementor-motion-effects-element-type-background), .elementor-397 .elementor-element.elementor-element-4ebfc09 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url("https://mahawarandassociates.com/wp-content/uploads/2026/01/Components-of-GST-in-India.webp");background-position:center center;background-repeat:no-repeat;background-size:cover;}.elementor-397 .elementor-element.elementor-element-0b63146{--display:flex;--flex-direction:column;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--align-items:flex-start;--gap:15px 15px;--row-gap:15px;--column-gap:15px;--padding-top:10px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-397 .elementor-element.elementor-element-bda859f{width:100%;max-width:100%;text-align:center;}.elementor-397 .elementor-element.elementor-element-bda859f .elementor-heading-title{font-family:var( --e-global-typography-ffca23b-font-family ), Sans-serif;font-size:var( --e-global-typography-ffca23b-font-size );font-weight:var( --e-global-typography-ffca23b-font-weight );text-transform:var( --e-global-typography-ffca23b-text-transform );font-style:var( --e-global-typography-ffca23b-font-style );text-decoration:var( --e-global-typography-ffca23b-text-decoration );line-height:var( --e-global-typography-ffca23b-line-height );letter-spacing:var( --e-global-typography-ffca23b-letter-spacing );word-spacing:var( --e-global-typography-ffca23b-word-spacing );}.elementor-397 .elementor-element.elementor-element-ffee32c{margin:15px 0px calc(var(--kit-widget-spacing, 0px) + 0px) 0px;}.elementor-397 .elementor-element.elementor-element-ffee32c .elementor-accordion-item{border-width:1px;border-color:var( --e-global-color-1d0f313 );}.elementor-397 .elementor-element.elementor-element-ffee32c .elementor-accordion-item .elementor-tab-content{border-width:1px;border-block-start-color:var( --e-global-color-1d0f313 );}.elementor-397 .elementor-element.elementor-element-ffee32c .elementor-accordion-item .elementor-tab-title.elementor-active{border-width:1px;border-block-end-color:var( --e-global-color-1d0f313 );}.elementor-397 .elementor-element.elementor-element-ffee32c .elementor-accordion-icon, .elementor-397 .elementor-element.elementor-element-ffee32c .elementor-accordion-title{color:var( --e-global-color-primary );}.elementor-397 .elementor-element.elementor-element-ffee32c .elementor-accordion-icon svg{fill:var( --e-global-color-primary );}.elementor-397 .elementor-element.elementor-element-ffee32c .elementor-active .elementor-accordion-icon, .elementor-397 .elementor-element.elementor-element-ffee32c .elementor-active .elementor-accordion-title{color:var( --e-global-color-accent );}.elementor-397 .elementor-element.elementor-element-ffee32c .elementor-active .elementor-accordion-icon svg{fill:var( --e-global-color-accent );}.elementor-397 .elementor-element.elementor-element-ffee32c .elementor-accordion-title{font-family:var( --e-global-typography-dd9b8fa-font-family ), Sans-serif;font-size:var( --e-global-typography-dd9b8fa-font-size );font-weight:var( --e-global-typography-dd9b8fa-font-weight );text-transform:var( --e-global-typography-dd9b8fa-text-transform );font-style:var( --e-global-typography-dd9b8fa-font-style );text-decoration:var( --e-global-typography-dd9b8fa-text-decoration );line-height:var( --e-global-typography-dd9b8fa-line-height );letter-spacing:var( --e-global-typography-dd9b8fa-letter-spacing );word-spacing:var( --e-global-typography-dd9b8fa-word-spacing );}.elementor-397 .elementor-element.elementor-element-ffee32c .elementor-tab-title{padding:20px 20px 20px 20px;}.elementor-397 .elementor-element.elementor-element-ffee32c .elementor-tab-title .elementor-accordion-icon i:before{color:var( --e-global-color-primary );}.elementor-397 .elementor-element.elementor-element-ffee32c .elementor-tab-title .elementor-accordion-icon svg{fill:var( --e-global-color-primary );}.elementor-397 .elementor-element.elementor-element-ffee32c .elementor-tab-title.elementor-active .elementor-accordion-icon i:before{color:var( --e-global-color-accent );}.elementor-397 .elementor-element.elementor-element-ffee32c .elementor-tab-title.elementor-active .elementor-accordion-icon svg{fill:var( --e-global-color-accent );}.elementor-397 .elementor-element.elementor-element-ffee32c .elementor-tab-content{color:var( --e-global-color-text 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.elementor-motion-effects-container > .elementor-motion-effects-layer{background-attachment:fixed;}}@media(max-width:1399px){.elementor-397 .elementor-element.elementor-element-25061d6 .elementor-heading-title{font-size:var( --e-global-typography-20e1969-font-size );line-height:var( --e-global-typography-20e1969-line-height );letter-spacing:var( --e-global-typography-20e1969-letter-spacing );word-spacing:var( --e-global-typography-20e1969-word-spacing );}.elementor-397 .elementor-element.elementor-element-bda859f .elementor-heading-title{font-size:var( --e-global-typography-ffca23b-font-size );line-height:var( --e-global-typography-ffca23b-line-height );letter-spacing:var( --e-global-typography-ffca23b-letter-spacing );word-spacing:var( --e-global-typography-ffca23b-word-spacing );}.elementor-397 .elementor-element.elementor-element-ffee32c .elementor-accordion-title{font-size:var( --e-global-typography-dd9b8fa-font-size );line-height:var( --e-global-typography-dd9b8fa-line-height );letter-spacing:var( --e-global-typography-dd9b8fa-letter-spacing );word-spacing:var( --e-global-typography-dd9b8fa-word-spacing );}.elementor-397 .elementor-element.elementor-element-ffee32c .elementor-tab-content{font-size:var( --e-global-typography-text-font-size );line-height:var( --e-global-typography-text-line-height );}}@media(max-width:1199px){.elementor-397 .elementor-element.elementor-element-8d37d0b{--min-height:300px;}}@media(max-width:992px){.elementor-397 .elementor-element.elementor-element-25061d6 .elementor-heading-title{font-size:var( --e-global-typography-20e1969-font-size );line-height:var( --e-global-typography-20e1969-line-height );letter-spacing:var( --e-global-typography-20e1969-letter-spacing );word-spacing:var( --e-global-typography-20e1969-word-spacing );}.elementor-397 .elementor-element.elementor-element-bda859f .elementor-heading-title{font-size:var( --e-global-typography-ffca23b-font-size );line-height:var( --e-global-typography-ffca23b-line-height );letter-spacing:var( --e-global-typography-ffca23b-letter-spacing );word-spacing:var( --e-global-typography-ffca23b-word-spacing );}.elementor-397 .elementor-element.elementor-element-ffee32c .elementor-accordion-title{font-size:var( --e-global-typography-dd9b8fa-font-size );line-height:var( --e-global-typography-dd9b8fa-line-height );letter-spacing:var( --e-global-typography-dd9b8fa-letter-spacing );word-spacing:var( --e-global-typography-dd9b8fa-word-spacing );}.elementor-397 .elementor-element.elementor-element-ffee32c .elementor-tab-content{font-size:var( --e-global-typography-text-font-size );line-height:var( --e-global-typography-text-line-height );}}@media(max-width:768px){.elementor-397 .elementor-element.elementor-element-8d37d0b{--min-height:250px;}}@media(max-width:575px){.elementor-397 .elementor-element.elementor-element-8d37d0b{--min-height:200px;}.elementor-397 .elementor-element.elementor-element-25061d6 .elementor-heading-title{font-size:var( 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.elementor-element.elementor-element-ffee32c{margin:0px 0px calc(var(--kit-widget-spacing, 0px) + 0px) 0px;}.elementor-397 .elementor-element.elementor-element-ffee32c .elementor-accordion-title{font-size:var( --e-global-typography-dd9b8fa-font-size );line-height:var( --e-global-typography-dd9b8fa-line-height );letter-spacing:var( --e-global-typography-dd9b8fa-letter-spacing );word-spacing:var( --e-global-typography-dd9b8fa-word-spacing );}.elementor-397 .elementor-element.elementor-element-ffee32c .elementor-tab-content{font-size:var( --e-global-typography-text-font-size );line-height:var( --e-global-typography-text-line-height );padding:20px 0px 20px 20px;}}