transport bussiness

a. It is not mandatory for every transporter to have a GST no in every case. They may be unregistered also. 

Central Government vide Notification No. 05/2017-Central Tax, dt. 19-06-2017 has w.e.f 22nd June 2017 amended section 23 of CGST Act, 2017 to include the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under section 9(3) of the CGST Act, 2017 in the category of persons exempted from obtaining registration under the aforesaid Act. 

b. Section 16 of the CGST Act provides eligibility and conditions for taking input tax credit. Further, Section 17 provides with apportionment of credit and blocked credit. The sub clause (a) of sub section (5) of section 17 reads as under:

"Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in respect of the following namely:
(a) motor vehicles and other conveyances except when they are used-
     (i) for making the following taxable supplies, namely: -
         (A) further supply of such vehicles or conveyances; or
         (B) transportation of passengers; or
         (C) imparting training on driving, flying, navigating such vehicles or conveyances;
     (ii) for transportation of goods."

Thus ITC is not available to transporter since the Bullet Bike will not help in transportation of goods.