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City guards:<a href="#ftn1" name="ftnref1">[1]</a>
Guards of a city, which surveillance the city for enemy attacks, are exempt from dwelling or eating in a Sukkah during their time of surveillance. However after their duty is over they are obligated to eat in a Sukkah. 
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Does a soldier on guard in the IDF need to wait to eat until he is off duty and can do so in the Sukkah?
No. He can eat on guard out of the Sukkah.
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<a href="#ftnref1" name="ftn1">[1]</a> 640/19
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Shulchan Aruch HaRav | City guards

City guards:[1] Guards of a city, which surveillance the city for enemy attacks, are exempt from dwelling or eating in a Sukkah during their time of surveillance. However after their duty is over they are obligated to eat in a Sukkah. Does a soldier on guard in the IDF