v0.2.1 — India + Singapore jurisdictions (corrects v0.2.0)
Adds tax profiles for India (dual-GST, module in-gst) and Singapore (national GST, sg-gst). Additive/backward-compatible. Corrects v0.2.0, whose tag was created before the commit was pushed and therefore did not contain these changes. Gate green: pint, phpstan level max, 18 tests, license-check, sbom, audit.