Is online teaching virtual goods

Live content is not virtual and not allowed to be billed using IAP. 3rd party billing outside the app is mandated for live content.

See the ASRGs Section 3 Business.

Note:

An exception w/details is when it's a 'Reader' app, but that doesn't apply for live content, only pre-recorded, in the can, off the shelf.

Further questions might be better moved to theIn-App Purchase forum.