There is no kind of TM in Pokemon Crystal version that can teach your Pokemon ice beam. The only way to get it is to learn it naturally.
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Lapras will learn Ice Beam at level 31.
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you can only get it from the move tutor in Blackthron City
You can't get it in Pokemon Crystal. Though there are Pokemon who can learn it like Dragonite.
You cannot obtain Ice beam as a TM in Crystal. You can only learn it from the Move Tutor in Blackthorn City. You can also catch: Seel, Dewgong, Shelder, Lapras, Articuno, Remoraid, and Octillary, and level them up to learn it.