ITC on Motor Vehicles having approved seating capacity of upto 13 persons ( including driver) is specifically BLOCKED under Section 17(5) clause (a) of the CGST Act 2017.
So you cannot take ITC on Car even if used for business purpose...
If it's good carriage vehicle than u can take ITC, but if it's passenger vahicle and u r using it as goods carriage than u can't take, as that is not considered as Goods carriage vehicle