Dear Sir, Windmill energy sale is Exempt sale or nil rated sale? Kindly suggest

Reply— Transmission or distribution of electricity by an electricity transmission or distribution utility is exempted under GST (refer sr. no. 25 of notification No.12/2017-Central Tax (Rate) Dated: June 28, 2017.

Electrical energy is also exempted under entry no. 104 of notification No.2/2017--Central Tax (Rate) Dated: June 28, 2017.