JSFiddle - React, Tailwind, and code Playground

HTML

<div class=wrapper>
    <div class="test">z-index is canceled.</div>
</div>

CSS

.wrapper{
  -webkit-transform: rotate(10deg);
}
.test {
       width: 150px;
       height: 40px;
       margin: 30px;
       line-height: 40px;
       position: relative;
       background: white;
       
}
.test:after {
       width: 100px;
       height: 35px;
       content: "";
       position: absolute;
       top: 0;
       right: 2px;
       -webkit-box-shadow: 0 5px 5px #999; /* Safari and Chrome */
       -webkit-transform: rotate(3deg); /* Safari and Chrome */
       transform: rotate(3deg);
       z-index: -1;
}