Ecommerce operator and eualisation levy

suppose, mr A is ecommerce operator...mr B purchased goods online of rs 200000.

in the books of ecommerce operator mr A accounting entry will be...
bank account dr 196000
eualisation levy ac dr 4000
to sales account 200000

in the books of buyer mr B ....

purchase account dr 200000
to bank account 200000

is it correct????