Hello Ankit Motaval,
Thank you for reaching out to Microsoft Support!
Yes, when creating a subscription, there will be a subscription conflict if resource and changeType are the same. We have found a possible solution to this problem for your reference.
By adding a custom header to each subscription request with a unique identifier for that subscription. This way even if the resource and change type are the same, the subscription will be considered unique because of the custom header.
You can refer to the case for more information:
Hope this helps.
If the answer is helpful, please click Accept Answer and kindly upvote it. If you have any further questions about this answer, please click Comment.