Is subtask a additional feature that may not be available in Jira cloud?

[Vaibhav D]

We are unable to view options to create sub-tasks, the administrator has enabled the option but still don't see the option anywhere and are forced to create tasks and associate those with the stories.

Is there any change in new JIRA release that disables sub-tasking as a function?

[Michael Wan]

No changes for subtask that I'm aware of. 

In the new JIRA experience view, it is the checkbox icon under Summary: 

In the old view, it can be found under the ellipsis menu on the side:

[Vaibhav D]

@Michael Wan - Thanks, i found the team is using the next-gen project , does the same applies for 'next-gen' project boards?

[Michael Wan]

@Vaibhav D

Sub-tasks is not yet available for Next-gen project, it is on the "coming soon" section of the roadmap though: https://www.atlassian.com/roadmap/jira-software