Dear Ragupathi,
Hope you are referring to electrical energy, as wind mills are also used to pump water and grinding grains.
Electrical energy is goods, exempt under notification 2/2017 dated 28.06.2017 Sl.No. 104 HSN Code 27160000.
Similar exemption provided under IGST and UTGST.
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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