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You would import that resource as is with <https://www.pulumi.com/blog/adopting-existing-cloud-resources-into-pulumi/>
After you’ve imported that resource, you can then add tags like you would with any other resource

Thanks, the subnet is created as a part of default VPC. I couldn't find how to modify properties of already created resource, is it simply done with property setter functions? something like: subnet.tags = []?

the question is exactly how would you modify tags, or other properties on a resource?