Unless it specifically is an exempted type of grant, it would be business income; not Other. Also, your State might handle it differently if it is something they specifically exempt.

You have to know what it was applied for, and why it was given. Example: for impacted businesses, as business continuation, it's just business income. If that is to improve HVAC, it went into the HVAC that got improved, and that would be a wash = income to report and improvement to report/track.