@jvadaliya FusionAuth enforces MFA for users at the tenant or application level, but not the specific user.
You can file a feature request here: https://github.com/fusionauth/fusionauth-issues/issues
You can also make an API call in your application after the user has logged in to force MFA for only certain users; this is called step up auth: https://fusionauth.io/docs/v1/tech/guides/multi-factor-authentication#step-up-auth
Hope this helps.