The place of supply in relation to immovable property is the location of immovable property. Suppose a road is constructed from Delhi to Mumbai covering multiple states. What will be the place of supply?

Where the immovable property is located in more
than one State, the supply of service shall be treated as
made in each of the States in proportion to the value for
services separately collected or determined, in terms of the
contract or agreement entered into in this regard or, in
the absence of such contract oragreement, on such other
reasonable basis as may be prescribed in this behalf. (The
Explanation clause to section 6(5) of the IGST Act)