In RDL grouping for second time rendering we need show a row, do we have an option to count group rendering & based on that can we do visibility true or false.
You can do visibility based on almost anything. I'm not sure if I've enough information in your question, but if you want to hide/show based on the row, you could use RowNumber(nothing) to obtain the number of row you're in. (VStudio - SSRS).