Gst rule 96(10) PURCHASE AT GST 0.1% RATE (NOTIFICATION 40, 41/CGST)

Dear Sir

Clarification regarding GST RULE 96(10)

we are manufacturer exporter of goods and also merchant exporter 

for manufacturing goods we procure raw materials at normal gst rate ,manufacture and export goods on payment of IGST, we receive refunds by filing gstr3b.

for traded goods we procure goods at GST 0.1% concessional rate (NOTIFICATION 40 & 41 OF CGST RULES). we export goods on LUT withoutpayment of IGST. 

is it violation of rule 96(10) . kindly advise