Gst 01.% merchant exporter (goods purchased at 0.1% gst)

Dear Sir,

We are Manufacturer and Merchant Exporter. We have procured goods AT GST 01.%

Can we export goods at IGST Full Tax Rate . (Export of goods on payment of Duty)

i.e. Goods purchased at 0.1% GST and exportered at IGST 28% (Full Tax Rate)

Thanks