Accounting Treatment of Subscription Voucher (HSN 999599) – Purchase & Resale

Dear Experts,

We are a franchise dealer. Our supplier (Maharashtra based, interstate) has issued us an invoice for a "Redefined Voucher" under HSN 999599 — customers who purchase this subscripttion get special offers/discounts on future purchases.

Purchase Details:

• HSN: 999599
• IGST @ 18%

Our Sale to Customer:

• We resell this subscripttion to end customer
• Intrastate sale — CGST 9% + SGST 9%

Accounting done by us in Tally Prime:

• Purchase booked under Purchase Accounts, HSN 999599, IGST 18%
• Sale booked under Sales Accounts, HSN 999599, CGST+SGST 9%+9%

I have already recorded the entries this way — if there is a better or more correct approach, please do share.