GST on Commission

GST applicable is ABCD logistics is Registered.

Note .: As per section 24 It's compulsory grant Registration if you are commission agent

I am elaborate once sinerio
My Client Have Parcel Booking Agency of XY LOGISTIC (GTA).
XY LOGISTIC & Agent Firm Both Registered Under GSTIN.
XY LOGISTIC Have GSTIN of All State.
XY LOGISTIC Issue Invoice Under RCM to Final Customer (All Over India).
Agent Firm Booking Parcel On XY LOGISTIC Not on Agent Firm.
From The Commission Amount Agent Make. Payment Of Rent, Electricity, Salary.
Is GST/ Income Tax applicable on Commission Of Agent from XY LOGISTIC Service Provider?