finding superset and subset

Hello again rajeshapunu1234, with jgeddes help you can find new code here:

You can decide whether you want to include supersets with 0 subsets or not:

Now this query takes around a minute on my PC with whole dataset (4806 rows) and finishes with 718 rows and 303 subset columns

let
    Source = Table.FromRows(Json.Document(Binary.Decompress(Binary.FromText("i45WCkhMzk5MT1UwVNJRCkktLgEyYnWwCBthFzZGETbCbogRdkOMCBhigiJsChM2xS5shl0Y1SUm2A0xJiCMarYZdtVmBFQbYhcG+jIWAA==", BinaryEncoding.Base64), Compression.Deflate)), let _t = ((type nullable text) meta [Serialized.Text = true]) in type table [p = _t, t = _t]),
    // use "yes" or "no"
    #"IncludeSupersetsWithoutSubets?" = "yes",
    StepBack = Source
,
    RenamedColumns = Table.RenameColumns(StepBack,{{"p", "Superset"}, {"t", "Sub"}}),
    GroupedRows = Table.Group(RenamedColumns, {"Superset"}, {{"Sub", each [Sub], type list}}),
    Ad_PrevTable = Table.AddColumn(GroupedRows, "PrevTable", each GroupedRows, type table),
    ExpandedGroupedRows = Table.ExpandTableColumn(Ad_PrevTable, "PrevTable", {"Superset", "Sub"}, {"Superset2", "Sub2"}),
    Ad_SubCheck = Table.AddColumn(ExpandedGroupedRows, "Sub Check", each 
       if [Superset] = [Superset2] then true
       //else if not List.Contains([Sub], [Sub2]{0}) then false
       else if List.ContainsAll([Sub], [Sub2]) then true else false
     , type logical),
    FilteredRows = Table.SelectRows(Ad_SubCheck, each ([Sub Check] = true)),
    Ad_Order = Table.AddColumn(FilteredRows, "Order", each List.Count([Sub2]), Int64.Type),
    RemovedOtherColumns = Table.SelectColumns(Ad_Order,{"Superset", "Superset2", "Order"}),
    GroupedRows2 = Table.Group(RemovedOtherColumns, {"Superset"}, {{"Subsets", each 
       Table.Transpose(Table.RemoveFirstN(Table.SelectColumns(Table.Sort(_, {{"Order", Order.Descending}}), {"Superset2"}), 1))
 , type table}}),
    Ad_ColCount = Table.AddColumn(GroupedRows2, "ColCount", each Table.ColumnCount([Subsets]), Int64.Type),
    // Based on "IncludeSupersetsWithoutSubets?" parameter
    FilteredColCountParameter = Table.SelectRows(Ad_ColCount, each if Text.Trim(Text.Lower(#"IncludeSupersetsWithoutSubets?")) = "yes" then [ColCount] <> -1 else [ColCount] <> 0),
    ColNames = [ a = List.Max(FilteredColCountParameter[ColCount]), 
    b = List.Buffer(List.Generate(
            () => 1,
            each _ <= a,
            each _ +1,
            each { "Column" & Text.From(_), "Subset" & Text.From(_) } ))
  ][b],
    StepBack2 = FilteredColCountParameter,
    RemovedColumns = Table.RemoveColumns(StepBack2,{"ColCount"}),
    ExpandedSubsets = Table.ExpandTableColumn(RemovedColumns, "Subsets", List.Transform(ColNames, each _{0}), List.Transform(ColNames, each _{1}))
in
    ExpandedSubsets