GST on advance received from Third Party

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Shobhit Rastogi (Querist)
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12 May 2020 ABC Ltd an aggregator (acting as an agent) (like urbanclap) falls u/s 9(5) of CGST Act, 2017 charges commission @ 10% on the service value made through its online platform for yoga services through yoga instructors (he is a principal).
Yoga Service Value: - ₹1000/- (which is exempt under N.No 12/2017)
Advance rec. from Mr. X by ABC Ltd.: - 25.04.2020
Performance of Service by Mr. Y: - 05.05.2020
Commission on Service Value: - ₹100/- (₹1000@10%)
GST Rate: - 18% on commission.
Now my question is that, what will be the point of taxation for the commission charge by ABC Ltd. on the value receive from Mr. X on behalf of Mr. Y? Whether it would be 25.04.2020 or 05.05.2020?