Hi @Rajesh Swarnkar ,
Thanks for reaching out to Microsoft Q&A.
To answer your query, Azure advisor gives you the ability to select Subscriptions and Resource Groups that matter to you and your organization. You only see recommendations for the subscriptions and resource groups that you select. You don't get the option to select at resources like VMs for exclusion.
This section is covered in the document as well in here Configure subscriptions and resource groups
Hope this helps.
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