distributor commission

Any person who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise shall also obtain registration under GST irrespective of his turnover. It seems that concept of taxable services under excise & service tax is also adapted under GST. [Section 24]

read article on registration by CA Mithun Khatry at https://gstbible.com/blog/all-about-registration-under-gst-in-india/