To fix ""APK was too large (slightly over 100MB)" error while uploading Android "Google Play" package on Google Playstore, following steps are required.
1. Once Project is ready with VR Scene, Hotspot, Links and other configurations, Go to Package --> Android for Packaging Android "Google Play" package
2. Enter require App ID for submit app in Google Play Store
3. Enable "Split Package for more than 100MB" option and Select "Google Play" under Platform as mentioned in following screenshot
4. Once package is ready, User can download .apk and .obb files from "Download" tab
5. Now you will have to upload .apk and .obb file to google play store in order to publish your app. Now you will not face "APK was too large (slightly over 100MB)" error message while uploading