i guess with "Panoramic View" you mean webvr ?
you cant use layers there because layers are standard html/css but in webvr everything needs to get distorted.
you can only use hotspots (with renderer="webgl")
https://krpano.com/docu/xml/#hotspot.renderer
this gives you only a limited set of features... for example if you want a text in front of an image
you need to create 2 separate hotspots, one for the image and one for the text