Itc on new truck purchase

In a situation if the GTA is taken registration then he has two options – Pay GST @ 5% without taking ITC or pay @ 12 and avail ITC. But you can choose any of one option in begining fy

IF YOU ARE not GTA :
Your services are exempted by notification 12/2017 CT (r)

So if you are GTA & charging 12 % GST on your outward supply then can avail ITC on Truck Purchase .