TaxTMI 
TaxTMI 
TaxTMI 
Subsidy is allowed when it is applied for. Nobody is giving an amount to you arbitrarily and putting conditions to be complied with. The person must apply for the subsidy, whether government or private, if it already satisfies the criteria. Obligation is the 'object' of subsidy, it's not mere distribution of money. If it's mere distribution then it's donation. Fulfilment of obligation makes the receiver beneficiary, not the provider. And when no benefits get due to the provider, it's not a service of 'to do an act'.
Exclusion of government grants in 2(31), doesn't include private grants mechanically. 'Supply' is the 'object' of consideration. Financial Support for revival or reconstruction follows no 'supply', nor of 'to tolerate an act'. 'When Tolerance?' is already discussed in a previous post.
Only price-linked subsidies get covered under 15(2)(e). Explanation to 15(2) excludes subsidies 'accrues' to the recipient. Mere disbursement to supplier is not receipt of subsidy but only payment against obligation. Subsidized price is not a discounted price. Whether the supplier would 'withdraw' from supplying due to 'failure' to receive subsidy would be a 'withdrawal-failure' test to prove the price-linked subsidy. Subsidy is a tripartite construct. Non-monitory grant at a concessional rate cannot be treated at a Subsidized rate.
Law aegis against subsidies impacting supply, not terming subsidies as supply.