Determine the place of supply according to IGST Act, 2017 in the following independent cases: (v) Chandrasekhar, an architect (New Delhi), enters into a contract with John of New York to provide professional services in

As per section 13(4) read with section 13(6) of the Integrated Goods and Services Tax (IGST) Act 2017, where services supplied directly in relation to an immovable property are supplied at more than one location, including a location in the taxable territory, the place of supply is the location in the taxable territory. Since in the given case, the immovable properties are located in more than one location including a location in the taxable territory, the place of supply of architect service is the location in the taxable territory, i.e. Pune (Maharashtra).