Repro steps:
1. Open attached project "AndroidGradleIncrementalGCIssue"
2. Select Main Menu -> Tools -> Build With Gradle, which exports a gradle project to the project directory
3. Build the exported 'Gradle Project' in Android Studio to an Android device
4. Observe the device's screen

Expected: UnityEngine.Scripting.GarbageCollector.isIncremental reports 'True' on the screen
Actual: UnityEngine.Scripting.GarbageCollector.isIncremental reports 'False' on the screen

Reproducible with: 2020.3.13f1, 2021.1.13f1, 2021.2.0a17
Not reproducible with: 2019.4.28f1, 2021.2.0a18, 2021.2.0b2, 2022.1.0a1
Couldn't test 2018.4

Tested and reproduced on these devices:
VLNQA00288, Samsung Galaxy J7 (SM-J730F), Android 8.1.0, CPU: Exynos 7 Octa 7870, GPU: Mali-T830
VLNQA00022, Xiaomi Redmi Note 3 (Redmi Note 3), Android 6.0.1, CPU: Snapdragon 617 MSM8952, GPU: Adreno (TM) 510
N/A, Google Pixel 3 XL (Pixel 3 XL), Android 11, CPU: NOT FOUND, GPU: Adreno (TM) 630
N/A, Huawei - (NOH-NX9), Android 10, CPU: NOT FOUND, GPU: Mali-G78
VLNQA00001, Google Pixel 2 (Pixel 2), Android 11, CPU: Snapdragon 835 MSM8998, GPU: Adreno (TM) 540
VLNQA00316, Samsung Galaxy Note10 (SM-N970F), Android 9, CPU: Exynos 9 Series 9825, GPU: Mali-G76