Input on Truck

If Your supplies are Taxable then You can avail the ITC benifits in the Purchased Month.

If Your supplies are exempted then ITC not available and full Invoice amount taken into Fixed Asset.

If partly exempt and partly taxable then 60 months criteria.

ITC of capital goods https://www.caclubindia.com/forum/details.asp?mod_id=483636

If all outward supplies are taxable then full ITC in the month of purchase.
If partly exempted and partly taxable then ITC on the basis of 60 months reversal criteria (for more details refer rule 43 of CGST rules, 2017)