Motor vehicle GST

ITC cannot be claimed if it has a seating capacity of less than 13 persons.

Section 17(5)_ITC is not available for Motor vehicles used to transport persons, having a seating capacity of less than or equal to 13 persons (including the driver).
except (Available only in this case)
1. You are in the business of supplying cars,
2. You are providing transportation of Passengers services
3. You are running a driving school.

So, in your case ITC is not available as it's blocked u/s 17(5) of CGST Act, 2017

ITC on Motor Vehicles is specifically Blocked under Section 17(5) of the CGST Act 2017.

So you cannot claim ITC on Maruti A Star Car even if it is being used in the the course or furtherance of business. Section 17(5) overrides the Provision of Section 16(1) of the CGST Act 2017.