A light-hearted diplomatic exchange between Prime Minister Narendra Modi and Italian Prime Minister Giorgia Meloni has unexpectedly reignited a long-running debate in India’s GST regime — whether the popular confectionery “Melody” should be treated as a toffee or as a chocolate product for taxation purposes.
The discussion gained momentum after a viral video from Rome showed PM Modi presenting packets of Melody to Meloni during his visit to Italy. In the widely circulated clip, the Italian leader enthusiastically described the confectionery as a “very, very good toffee,” sparking a fresh wave of social media chatter around the internet-popular “Melodi” nickname associated with the two leaders.
While the moment generated memes and nostalgic reactions online, it also drew attention to an unusual aspect of India’s indirect tax structure: under the Goods and Services Tax (GST) framework, Melody is not treated as a conventional sugar toffee.
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Why Melody Falls Under The Chocolate Category
Under GST classification norms, confectionery items are categorised according to their composition and ingredients under the Harmonised System of Nomenclature (HSN).
Traditional sugar-based confectionery products such as candies, boiled sweets, chewing toffees and similar items are generally classified under Chapter 17 of the HSN schedule. These products may attract different GST rates depending on their nature and manufacturing process.
However, products containing cocoa are classified separately under Chapter 18, which specifically covers “Chocolate and other food preparations containing cocoa.”
Melody, manufactured by Parle Products, contains cocoa solids along with caramel, sugar, milk solids, edible vegetable oil and flavouring substances. Because of the cocoa content in the product, tax authorities classify it closer to chocolate confectionery rather than a plain caramel toffee.
As a result, Melody falls within the ambit of HSN Code 1806 — “Chocolate and other food preparations containing cocoa” — attracting 5 per cent GST.
GST Rates Applicable To Cocoa-Based Confectionery
Under the present GST schedule, cocoa-containing confectionery products are taxed at 5 per cent. The rate had earlier been 18 per cent before being reduced by the GST Council in September 2025 as part of a broader rationalisation exercise.
Some relevant classifications include:
- HSN 1806 — Chocolate and food preparations containing cocoa: 5% 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
Industry experts note that even a relatively small proportion of cocoa content can significantly influence classification under GST law, especially when the product’s formulation aligns more closely with cocoa-based confectionery.
Consumer Perception Vs Tax Classification
For most consumers, Melody has long been viewed as a caramel toffee because of its chewy texture and sweet outer layer. Its branding and market positioning over decades have also reinforced the “toffee” identity.
However, GST classification does not rely on popular perception or advertising terminology alone. Authorities generally examine ingredients, manufacturing composition, cocoa percentage and product characteristics before determining the applicable tax category.
This has often led to classification disputes across sectors, especially in food and confectionery products where minor ingredient differences can alter GST liability.
‘Melodi’ Meme Culture Gets Another Boost
The viral exchange between Modi and Meloni also revived the social media fascination with the term “Melodi,” a playful combination of the two leaders’ surnames that first trended online following their interactions at international summits.
Within hours of the latest video surfacing online, social media platforms were flooded with memes, edited clips and humorous commentary linking the diplomatic moment with the iconic Indian confectionery brand.
For many users, the episode became a blend of politics, pop culture and childhood nostalgia. For tax professionals and GST observers, however, it reopened an interesting discussion on how India’s indirect tax framework interprets confectionery products that blur the line between toffee and chocolate.
