gistfile1.php

<?php

add_filter( 'woocommerce_checkout_fields' , 'woo_remove_billing_checkout_fields' );

/**
 * Remove unwanted checkout fields
 *
 * @return $fields array
*/
function woo_remove_billing_checkout_fields( $fields ) {
    
    if( woo_cart_has_virtual_product() == true ) {
	    unset($fields['billing']['billing_company']);
	    unset($fields['billing']['billing_address_1']);
	    unset($fields['billing']['billing_address_2']);
	    unset($fields['billing']['billing_city']);
	    unset($fields['billing']['billing_postcode']);
	    unset($fields['billing']['billing_country']);
	    unset($fields['billing']['billing_state']);
	    unset($fields['billing']['billing_phone']);
	    unset($fields['order']['order_comments']);
	    unset($fields['billing']['billing_address_2']);
	    unset($fields['billing']['billing_postcode']);
	    unset($fields['billing']['billing_company']);
	    unset($fields['billing']['billing_city']);
    }
    
    return $fields;
}

/**
 * Check if the cart contains virtual product
 *
 * @return bool
*/
function woo_cart_has_virtual_product() {
  
  global $woocommerce;
  
  // By default, no virtual product
  $has_virtual_products = false;
  
  // Default virtual products number
  $virtual_products = 0;
  
  // Get all products in cart
  $products = $woocommerce->cart->get_cart();
  
  // Loop through cart products
  foreach( $products as $product ) {
	  
	  // Get product variation ID or product ID
	  if ($product['variation_id'] ){
		  $product_id = $product['variation_id'];
	  }else{
		  $product_id = $product['product_id'];
	  }
	  $is_virtual = get_post_meta( $product_id, '_virtual', true );
	  
	  // Update $has_virtual_product if product is virtual
	  if( $is_virtual == 'yes' )
  		$virtual_products += 1;
  }
  
  if( count($products) == $virtual_products )
  	$has_virtual_products = true;
  
  return $has_virtual_products;

}

This code works good. But please on line 58, remove "". After removing it worked at my end.