Subsidy received for achieving target

subsidy by non government entity shall not be excluded while calculating GST

that is i have to treat this as sale

[3/5, 4:40 PM] saurav: Reverse sale by RS. 300/- (reduce the output tax liability in proportion to subsidy)
Or
Raise the tax Invoice as below
goods value 1000/-
less subsidy. 300/-
Taxable value 700/-
GST. @ 5% 35/-
Total. 735/-

Note : Kindly refer section 15 CGST Act
[3/5, 4:40 PM] saurav: Ok fine

If it's Non Govt Organisation The Bill will be done in following

Goods value 1500/-
GST @ 5%. 75/-
Total 1575/-
Less subsidy. 500/-
Net payable. 1075/-

So net recoverable is 1075/-
note: calculation is done excluding Tax