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 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