Applicability of gst on grants in aid from govt

Dear
if you know that your service is fulfilling the creatoriya for recd. a grant. than while calculating the assessable value for gst you should not include or exclude the amount of grant recd.
so no Gst on grant value.
say service/goods supplied for rs. 1lakh.
eligible for grant on it 20000.
than while calculating the assessable value for gst .
1lkh
no gst on 20 k
.
further note that if subsidy recd. other than govt. will be include in in AV.