{"id":39360,"date":"2022-10-10T13:21:16","date_gmt":"2022-10-10T07:51:16","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=39360"},"modified":"2024-06-01T14:14:54","modified_gmt":"2024-06-01T08:44:54","slug":"recent-updates-in-gst-till-30th-september-2022","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/recent-updates-in-gst-till-30th-september-2022\/","title":{"rendered":"Recent Updates in GST till 30th September 2022"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-39383 size-full\" title=\"Recent Updates in GST till 30th September 2022\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/10\/Recent-Updates-in-GST-till-30th-September-2022-1.png\" alt=\"Recent Updates in GST till 30th September 2022\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/10\/Recent-Updates-in-GST-till-30th-September-2022-1.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/10\/Recent-Updates-in-GST-till-30th-September-2022-1-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/10\/Recent-Updates-in-GST-till-30th-September-2022-1-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/10\/Recent-Updates-in-GST-till-30th-September-2022-1-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/10\/Recent-Updates-in-GST-till-30th-September-2022-1-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/10\/Recent-Updates-in-GST-till-30th-September-2022-1-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/>The goods and Services Tax is the single most important tax reform since independence and it covers all goods and services. It replaces the complex levy of goods and services at the center and at the state levels. The new <\/span><span style=\"font-weight: 400;\">GST<\/span><span style=\"font-weight: 400;\"> will merge the aforementioned indirect central and state taxes into a single tax.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\">\n<p style=\"text-align: justify;\"><b>Table of Contents<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#of\"><span style=\"font-weight: 400;\">Overview of GST Regime<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#the\"><span style=\"font-weight: 400;\">Benefits of the GST Regime<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#in\"><span style=\"font-weight: 400;\">Recent Updates in GST till 30th September 2022<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#to\"><span style=\"font-weight: 400;\">Further, Recent Updates with respect to GST<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Conclusion\"><span style=\"font-weight: 400;\">Conclusion<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"of\"><b>Overview of GST Regime<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">GST stands for Goods and Services Tax. It is an indirect tax that has largely superseded several other indirect taxes in India, including excise duty, VAT, and services tax. The Goods and Services Tax Act, 2017 was enacted by Parliament on March 29, 2017, and went into effect on July 1, 2017.<br \/>\n<\/span><span style=\"font-weight: 400;\">In other words, GST is charged on the provision of goods and services. The Goods and Services Tax Law in India is a multi-stage, destination-based tax applied on every value addition. GST is the country&#8217;s only domestic indirect tax law.<\/span> <span style=\"font-weight: 400;\">The GST scheme imposes the tax at every point of sale. Intra-state sales are subject to both Central GST and State GST. All interstate sales are subject to the Integrated GST.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The introduction of <\/span><span style=\"font-weight: 400;\">GST<\/span><span style=\"font-weight: 400;\"> is a part of the ongoing tax reforms. The goods and Services Tax is the single most important tax reform since independence and it covers all goods and services. It replaces the complex levy of goods and services at the center and at the state levels. The new <\/span><span style=\"font-weight: 400;\">GST<\/span><span style=\"font-weight: 400;\"> will merge the aforementioned indirect central and state taxes into a single tax. There will be a Fortier rate structure of 5, 12, 18, and 28 percent.<br \/>\n<\/span><span style=\"font-weight: 400;\">While necessity goods will be taxed at 5 percent and luxury and consumer durable goods at 28 percent, most goods, and all services will be taxed at the standard rates of either 12 or 18 percent. The main purpose of the GST is to eliminate the compounding effect of the current multi-layered tax system.<\/span><\/p>\n<h2 id=\"the\"><b>Benefits of the GST Regime<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The following are the benefits of the GST Tax Regime:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GST is a simple tax that decreases the amount of indirect taxes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Because registered shops would not be charged GST, there will be no hidden taxes and the cost of conducting business will be reduced.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is no doubt that services are increasingly used or consumed in the manufacturing and distribution of commodities, and vice versa.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Separate taxes for goods and services, as is the current taxation system, necessitate the split of transaction values into the value of products and services for taxation, resulting in increased complexities, and administrative, and compliance expenses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Based on the VAT premise, GST will be collected just at the ultimate point of consumption, rather than at several locations (from manufacturing to retail outlets). This will aid in the removal of economic distortions and the formation of a common national market.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GST will also contribute to the development of a transparent and corrupt-free tax administration.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Currently, a tax is assessed when a finished product leaves a factory, which is paid by the producer, and it is levied again when the product is sold at a retail outlet.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GST is supported by the GSTN, a fully integrated tax infrastructure that handles all elements of GST.<\/span><\/li>\n<\/ul>\n<h2 id=\"in\"><b>Recent Updates in GST till 30th September 2022<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For a better understanding of our reader we have tried to incorporate the information in the following table:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Date<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><b>Notification Number<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><b>Topic<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>29-09-2022<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">20\/2022 (Corrigendum)<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">\u201cCorrigendum to Notification No. 20\/2022-Central Tax dated 28.09.2022\u201d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>28-09-2022<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">20\/2022<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">\u201cSeeks to rescind Notification No. 20\/2018-CT dated 28th March 2018.\u201d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>28-09-2022<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">19\/2022<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">\u201cSeeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017.\u201d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>28-09-2022<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">18\/2022<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">\u201cSeeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force.\u201d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>01-08-2022<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">17\/2022<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">\u201cSeeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 1st October 2022\u201d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>13-07-2022<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">16\/2022<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">\u201cSeeks to amend notification No. 14\/2019- Central Tax\u201d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>13-07-2022<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">15\/2022<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">\u201cSeeks to amend notification No. 10\/2019- Central Tax\u201d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>05-07-2022<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">14\/2022<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">\u201cSeeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017\u201d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>05-07-2022<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">13\/2022<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">\u201cSeeks to extend dates of specified compliances in the exercise of powers under section 168A of CGST Act\u201d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>05-07-2022<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">12\/2022<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">\u201cSeeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22\u201d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>05-07-2022<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">11\/2022<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">\u201cSeeks to extend the due date of furnishing FORM GST CMP-08 for the quarter ending June 2022 till 31.07.2022\u201d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>05-07-2022<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">10\/2022<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">\u201cSeeks to exempt taxpayers having AATO up to Rs. 2 Crores(cr) from the requirement of furnishing the annual return for FY 2021-22\u201d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>05-07-2022<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">09\/2022<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">\u201cSeeks to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022\u201d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>07-06-2022<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">08\/2022<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">\u201cSeeks to provide a waiver of interest for specified electronic commerce operators for specified tax periods\u201d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>26-05-2022<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">07\/2022<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">\u201cSeeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for the delay in filing FORM GSTR-4 for FY 2021-22\u201d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>17-05-2022<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">06\/2022<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">\u201cSeeks to extend the due date of payment of tax, in FORM GST PMT-06, for the month of April 2022 by taxpayers who are under the QRMP scheme\u201d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>17-02-2022<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">05\/2022<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">\u201cSeeks to extend the due date of filing FORM GSTR-3B for the month of April 2022\u201d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>31-03-2022<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">04\/2022<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">\u201cSeeks to amend notification no. 14\/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC\u201d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>31-03-2022<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">03\/2022<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">\u201cSeeks to amend notification no. 10\/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC\u201d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>11-03-2022<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">02\/2022<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">\u201cAppointment of Common Adjudicating authority for adjudicating the show cause notices issued by DGGI under GST\u201d.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>24-02-2022<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">01\/2022<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">\u201cGST e-invoice limit reduced from 50cr to 20cr as per notification number 01-2022 dated 24th Feb. 2022 and it would apply from 1st April 2022.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"to\"><b>Further, Recent Updates with respect to GST<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The GST Council\u2019s next meeting is expected in the following months. The two important issues that are to be taken up arise out of recent <\/span><span style=\"font-weight: 400;\">Supreme Court<\/span><span style=\"font-weight: 400;\"> judgments. Circular for non-imposition of IGST on ocean freight and re-opening of the window for transitional credit. It may also discuss reports of the Group on Ministers. Another important issue of correcting inverted duty structure is also on the cards. States may also push further their demand for compensation toward GST shortfall.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">India has transformed from an agrarian economy to a service-oriented economy since independence. India is the fastest-growing economy.<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">The provisions relating to various taxes continue to be changed and updated by the government. Any number of reasons could be given, but most often, adjustments are made to make it easier for taxpayers.\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">The Government has given the clarification that GST would not be applicable to residential units if they are rented out to private persons for personal use.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">CBIC Chairman has recently stated that the Competition Commission of India (CCI) is also likely to take over the role of Anti-Profiteering Authority for such matters by the year-end. He has also opined that conceptually, BPOs and KPOs cannot be considered intermediaries.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">GST collection of food businesses license \/ registration fee \/ penalty w.e.f. 18.07.2022, applicable GST rate on application fee, registration fee, a penalty in relation to food businesses\/ <a href=\"https:\/\/www.cagmc.com\/fssai-food-license-registration\/\" target=\"_blank\" rel=\"noopener\">FSSAI license<\/a>, etc shall be @18%.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">GST on rent in relation to residential property to registered persons is leviable with effect from 18.07.2022 under the reverse charge mechanism. CBIC has further clarified by way of a tweet that Renting of residential unit is taxable only when it is rented to a business entity and No GST is leviable when a residential unit is rented to a private person for personal use.\u00a0<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">It has been brought to the notice of the Board that in certain instances, summons under Section 70 of the <\/span><a href=\"https:\/\/www.cbic.gov.in\/resources\/htdocs-cbec\/gst\/cgst-act.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Central Goods and Services Tax Act, 2017<\/span><\/a><span style=\"font-weight: 400;\"> (the CGST Act\u2019) have been issued by the field formations to the top senior officials of the companies in a routine manner to call for material evidence\/ documents.\u00a0<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Besides, a summons has also been issued to call for statutory records GSTR-3B, and GSTR-1 which are available online in the <\/span><span style=\"font-weight: 400;\">GST portal<\/span><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h2 id=\"Conclusion\"><b>Conclusion<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In a country like India, changes are not very easy. It is never easy to accept the changes be it in lifestyle, economic reforms, social reforms, or tax regimes. In a country of 1.3 billion people, the implementation and development of GST reforms will never be a cakewalk.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To bring in amendments to existing reforms, lawmakers must keep in mind the related problems and consequences. There is always scope for the development and enhancement of GST laws for their successful implementation and to bring in a unified tax system. This acts as an advantage because there will be easy input credits, reduced compliance, and a single market with the hassle-free movement of goods.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The goods and Services Tax is the single most important tax reform since independence and it covers all goods and [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":39383,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[71],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - 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