Place of supply for immovable property: multi state services apportioned to each State based on contract value or prescribed basis. Place of supply for immovable property is the property's location. Where an immovable project spans more than one State, the service is treated as supplied in each State in proportion to the value attributable to services for that State as per the contract or, absent such contract, on a reasonable prescribed basis under the Explanation to section 12(3) of the IGST Act.