Many argue that the Chelsea goalie was behind him when he directed the ball inside the net, thus that attempt should be regarded as a goal.
However, as Antonio Rudiger has replaced Kepa in goal, Kane's attempt at goal cannot be credited as a goal due to the current offside rules .
The attempt need to be judged offside because Rudiger was last man and Kane was ahead of Kepa, who was second-last man.
To better explain this, Rudiger can be swapped with the goalkeeper, Kepa in the buildup.
Further to this, if Harry Kane was ahead of two defenders in the Chelsea box in any other instance, he would still be deemed offside if he was ahead of the second-last player. Whether the goalie or another outfield player is in the goalkeeping position, this is the case.