GST Slab: Is Melody A Toffee Or Chocolate? Viral Modi-Meloni Moment Revives GST Debate
Italian Prime Minister Giorgia Meloni calling Melody a “very, very good toffee" may have triggered a meme fest around “#Melodi", but under India’s GST framework, the confectionery is treated more like a chocolate product than a traditional toffee.
The debate picked up after Prime Minister Narendra Modi gifted a packet of Melody to Meloni during his visit to Rome. Sharing the now-viral 12-second clip on social media, the Italian PM said, “Prime Minister Modi brought us a gift, a very, very good toffee — Melody," sending the internet into overdrive with memes and reactions around the “Melodi" wordplay.
But while consumers may identify Melody as a toffee because of its caramel texture, India’s indirect tax system classifies cocoa-containing confectionery differently.
Under GST rules, sugar confectionery products such as candies, sweets and traditional toffees generally fall under Chapter 17 of the Harmonised System of Nomenclature (HSN). These products attract varying tax rates depending on ingredients and processing.
However, products containing cocoa are classified separately under Chapter 18, which covers “Chocolate and other food preparations containing cocoa". These items attract 18 percent GST after rates were reduced from 28 percent in November 2017.
According to the GST classification schedule:
- HSN 1806: Chocolate and other food preparations containing cocoa — 18% GST
- HSN 18061000: Cocoa powder containing added sugar or sweetening matter — 18% GST
- HSN 18063100: Filled chocolate blocks, slabs or bars containing cocoa — 18% GST
Melody’s formulation includes cocoa solids along with caramel, milk solids, sugar, palm oil and flavouring agents. Product descriptions indicate cocoa content typically ranges between 6.5 per cent and 11.1 per cent, depending on the batch and manufacturing region. That cocoa presence places it closer to the chocolate and cocoa-preparation category for taxation purposes.
The viral “Melodi" moment itself was seen as a playful diplomatic callback to the internet nickname coined for Modi and Meloni after their previous public appearances together. The clip quickly gained traction online, with users flooding social media with memes, jokes and nostalgic references to the popular Parle confectionery.
