IncomeTax on Selling Gift Voucher ?

Hello Experts ,

see If I purchase giftcard using my creditcard and sell/share to other people, Is there any tax implication ?

example if I buy a 1000 Rs. FLIPKART voucher using my credit card from a website . for which I get 5% discount in terms of reward point only . means I earn 200 Reward point on purchase of 1000 rs Flipkart Gift card . 200 reward is equal to 50 rs if I redeem.

so If I sell 1000 rs flipkart GV to other people giving them 3% discount and receive fund in my bank account from the buyer .,then I don't make any direct profit . because I am selling it at discount .

so for those funds I receive from buyer , I don't have to show it in ITR as any kind of income ,right ?