Agent in gst

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for distribution of led bulbs eesl has made an agreement with petroleum companies to distribute led bulbs, fans from their retail outlets.
now a retail outlet is selling the same where the invoce is issued in the name of eesl only. whether this type of transaction will fall under agent principal transaction whereby the retail outlet while filing return will only show the commission amount in its gst return. please clarify.
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Point 7

https://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular_No.57.pdf

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