Transporter can get ITC

yes, if charge 12℅ on transportation bill.

but as per section 17(5)(a)(2) there is only supply of goods

16. Eligibility and conditions for taking input taxcredit.

[1] Every registered person shall, subject to such conditions and restrictions as may be prescribedand in the manner specified in Section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person.

Are you Transporter Or GTA

Lets Assume You R Transporter :
Transporter Services R exempted as per Notification 12/2017 CT (r), Hence on purchase of Truck , you wont be able to claim ITC

And

If you Are GTA , and charging GSt @ 12% can avail ITC as per Notification No. 20/2017 – Central Tax (Rate), Hence U can avail ITC on Truck

Good Explanation Pankaj Sir....👍👍👍