IP Transit is not a protocol that I know of. Layer 2 VLANs only require that you have a layer 2 switch with VLAN capabilities.
Sir, are you referring to IP gateway? if you only need a vlan that will communicate through that vlan only(cannot participate to any other vlan/no outside access), all you need is a vlan capable switch, like cisco, hp procurve etc. But, if you wish to communicate your created vlan over any other vlan, you need to create a gateway for it. For example, in cisco, if you have many vlans, you’ll be needing to create a subinterface to your router in which your gateway will be configured. single interface for many vlan gateways in short, its like building a huge tunnel and inside this huge tunnel are small tunnels which these vlans meet.