✅ Implication: Is RCM Applicable in This Case?

• Because the grant of liquor licences by State Governments (for human consumption) has been explicitly notified as neither supply of goods nor supply of services, GST does not apply to those licences/license fees. 

• If there is no GST, then RCM does not apply either (since RCM is a mechanism to collect GST when the recipient is liable).