This query itself seems very tricky but If I understood the question then the answer is :
In LTE network is an IP -based network. It means all the network nodes work in IP network. For example: EnodeB, MME, HSS, SGW, PGW/PCEF, PCRF and so on . Whatever IP packet reaches to PGW, it is wrapped within the another IP packet . Outer IP packet travel from PGW to SGW and SGW to eNodeB by using the GTP protocol.
Once eNodeB receives data from SGW , it removes the outer IP packet header and take the payload and forward to UE over the air.
The payload is an actual IP packet which is intended to reach to UE.
In short, two IP layers are involved . IP over IP .