Whether commission income or not?

There dealer of electric Scooter (EV). We have partnership firm and obtained sub dealership from dealer. Now ev being sold by us, invoice being issued in name of dealer and we also not purchase ev fron dealer, dealer purchase, take itc of ev and we only given delivery with delivery Challan with deposit of ev. Ev sold by us is collected in our bank account and then after retaining our commission of say 7000-8000 with gst of 18%, remitted back to dealer. Can we show such income is valid to show as commission income???
And if possible please give provision reference.