@vgopal1207 based on @nharlow's comments previously about introducing a Billing Profile and setting the flag on it, you would presumably be able to create profiles to mimic what you referred to as Subscription Groups (i.e. S1 to S10 assigned to BP1, S11-S20, assigned to BP2, and so on...) Then on the Billing Profile you would specify whether or not to group the subscriptions that are part of it vs invoice them separately. This has the added benefit of allowing you to group some subscriptions, while invoicing others separately based on the Billing Profile parameter.
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