Yes, but in the plug-ins directory : C:\Program Files\GIMP 2\share\gimp\2.0\plug-ins.
Better yet, in Gimp, go to Edit > Preferences > Folders > Plug-ins. This lists two folders, the one above and another in your AppData hierarchy. Put the python file in that one.
Better yet, in Gimp, go to Edit > Preferences > Folders > Plug-ins. This lists two folders, the one above and another in your AppData hierarchy. Put the python file in that one.