<s>[INST] What is the meaning of Government Grant? [/INST] Government Grant' refers to assistance provided in cash or kind by Government to a person for past or future compliance with certain conditions. It does not include the following:

(a) Assistance which does not have any value placed upon ​them, such as free technical or marketing advice.

(b) Transactions with the Government which cannot be distinguished from normal trading transactions.​ </s>