@Shamyog Tamang,Thanks for posting in Q&A.
From your description, I know you want to assign different autopilot profiles to different device groups to manage devices.
Based on my research, here are some methods you can refer to.
Method 1:
Add a group tag to an Autopilot device manually or using PowerShell.
https://cloudinfra.net/add-a-group-tag-to-intune-autopilot-devices-using-powershell/
Non-official, just for reference.
Or the other way you can have a try.
1.Modify the .csv file and add another column called Group Tag and Re-upload the .csv file to Intune
2.Change the dynamic rule syntax.
3.Create two autopilot deployment profiles and assign them to different groups.
Method 2:
Change the syntax of the dynamic group according to the properties of your devices directly to distinguish between Loaner devices and company-owned devices.
https://learn.microsoft.com/en-us/entra/identity/users/groups-dynamic-membership#rules-for-devices
Hope it will help.
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