Lpg subsidy for income above 10l - is it taxable?

Hi, I have income above 10 lakhs however I have not given up my LPG cylinder subsidy yet. I have also received 1321 Rs. amount as LPG subsidy for the last year. Should I declare this as income in ITR as other sources and pay tax on it? I think I have already paid tax on the income from which I have purchased LPG cylinder. Please clarify. Thanks in advance.