In which tax item should air compressor maintenance be invoiced?

"Repair and replacement services" tax item.

Air compressor maintenance belongs to the maintenance service of mechanical equipment, which involves the inspection, maintenance and repair of mechanical equipment, and belongs to "repair and replacement service". According to the "Value-added Tax Law", it can be seen that repair and repair services should pay value-added tax according to other service tax items in the service industry. When invoicing, air compressor maintenance service is classified as "repair and replacement service".