The Subtract command creates a composite region or a 3D solid by subtraction.
To subtract regions or 3D solids from each other:

Note: If a selection set contains more than one object, the union operation is applied to it first:
Vresult = (V1[Set1] + V2[Set1] + .. + Vi[Set1]) - (V1[Set2] + V2[Set2] + .. + Vj[Set2])
Access
Command: Subtract
Menu: Home > Solid Editing > Boolean > Subtract