Most commonly, an application wants to retrieve subscriptions that it originally created for the currently signed-in user, or for all users in the directory (work/school accounts). These scenarios do not require any special permissions beyond the ones the app used originally to create its subscriptions.
In some cases, an app wants to retrieve subscriptions created by other apps. For example, a user wants to see all subscriptions created by any app on their behalf. Or, an administrator may want to see all subscriptions from all apps in their directory. For such scenarios, a delegated permission Subscription.Read.All is required.
Additional limitations apply for subscriptions on Outlook items. The limitations apply to creating as well as managing (getting, updating, and deleting) subscriptions. Delegated permission supports subscribing to items in folders in only the signed-in user's mailbox. For example, you cannot use the delegated permission Calendars.Read to subscribe to events in another user’s mailbox.
Additional limitations apply for subscriptions on OneDrive items. The limitations apply to creating as well as managing (getting, updating, and deleting) subscriptions.
Refer documentation here for more details.
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