Project structure for HTML - template

Hello!

I have a question. What should be the structure of the HTML - template.

In my template, I use the gulp & webpack (es6 import) bundle.

I have two modes (development, assembly)
In build mode, all files are minified, collected, and if you need to change something, for example css, you must first change scss in development mode and reassemble the project.

How much will this approach be understood by customers, and is it right on Themeforest?

I suggest you use the design pattern, your codes will be more organized and your code will be of high quality.
SCSS
7- 1 Pattern

Or
5-1 Pattern


Your html and css codes must be valid by W3C.
You should create documentation, it is quite understandable and good, and your product meets ui design quality standards and it needs to be uniq.
The code structure and the html code structure in the css file you use are understandable and you need to have the best quality code structure.
Here SCSS & Css Code Standarts