A viral diplomatic moment involving Prime Minister Narendra Modi and Italian Prime Minister Giorgia Meloni has unexpectedly revived discussions surrounding the GST treatment of the popular confectionery “Melody.” Following a widely circulated video showing PM Modi presenting Melody packets to Meloni, social media witnessed fresh debate over whether the product should be treated as a toffee or chocolate under GST law. However, after Notification No. 09/2025–Central Tax (Rate), effective from 22 September 2025, there appears to be little room for confusion, as products falling under HSN 1806 — “Chocolate and other food preparations containing cocoa” — now attract GST at 5%.
The debate gained traction after a viral video from Rome showed PM Modi gifting packets of Melody to Meloni, reviving the popular “Melodi” social media trend.
The viral clip, in which Meloni described the confectionery as a “very, very good toffee,” led to online discussions over whether Melody should be treated as a toffee or a chocolate product under GST law. Historically, such questions had attracted attention because product classification under GST depends on composition and tariff entries rather than consumer perception.
Melody has generally been regarded as a cocoa-containing confectionery product because it contains cocoa solids along with caramel, sugar, milk solids, edible vegetable oil, and flavouring substances. Products containing cocoa are classified under HSN Chapter 18, which covers “Chocolate and other food preparations containing cocoa,” rather than under traditional sugar confectionery entries.
Earlier, products falling under HSN 1806 attracted GST at 18%. However, the position changed after Notification No. 09/2025–Central Tax (Rate), effective from 22 September 2025.
Under Serial No. 116 of the revised schedule, HSN 1806 — “Chocolate and other food preparations containing cocoa” — now attracts GST at 5%.
As a result, there appears to be no confusion regarding the applicable GST rate after the revised notification. If Melody falls under HSN 1806, the applicable GST rate is now 5% and not 18%.
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