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<h1>Bond/Letter of Undertaking clarifications for exports: circular guidance issued requiring dissemination to trade associations and exporters.</h1> Clarification on procedures for furnishing Bond/Letter of Undertaking for exports is transmitted via Circular No. 8/8/2017-GST for information, guidance and necessary action; trade associations and regional advisory committee members are requested to publish and disseminate the Circular among their members to ensure compliance with the furnishing requirements.