SELECT ID,
col_name,
SUBSTR(col_name, 1, INSTR(col_name || ',', ',', 1, 1) - 1) C1,
SUBSTR(col_name,
INSTR(col_name || ',', ',', 1, 1) + 1,
INSTR(col_name || ',', ',', 1, 2) - INSTR(col_name || ',', ',', 1, 1) - 1) C2,
SUBSTR(col_name,
INSTR(col_name || ',', ',', 1, 2) + 1,
INSTR(col_name || ',', ',', 1, 3) - INSTR(col_name || ',', ',', 1, 2) - 1) C3
from tab_name