SQL Server 2019

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create table table1 (
s_no         int,
id           varchar(10),
function_col     varchar(25),
Head         varchar(25),
Subhead      varchar(25),
Via          varchar(25),
transferID int
);

insert into table1  values
(1,'A529','Service','Cost','Cost','online',456789),
(2,'A432','Part change','cost','Cost','Cash',1000);

create table table2 (
serial_no         int,
Feild_name           varchar(25),
Feild_value varchar(25)
);


2 rows affected

select s_no,
       Feild_name,
       Feild_value
FROM table1
unpivot
(
  Feild_value
  for Feild_name in (function_col,Head,Subhead,Via)
) unpiv;


s_no
Feild_name
Feild_value


1
function_col
Service

1
Head
Cost

1
Subhead
Cost

1
Via
online

2
function_col
Part change

2
Head
cost

2
Subhead
Cost

2
Via
Cash


insert into table2 (serial_no,
                    Feild_name,
                    Feild_value
                    )
select s_no as serial_no,
       Feild_name,
       Feild_value
FROM table1
unpivot
(
  Feild_value
  for Feild_name in (function_col,Head,Subhead,Via)
) unpiv;                    
8 rows affected

select * from table2;


serial_no
Feild_name
Feild_value


1
function_col
Service

1
Head
Cost

1
Subhead
Cost

1
Via
online

2
function_col
Part change

2
Head
cost

2
Subhead
Cost

2
Via
Cash

s_no	Feild_name	Feild_value
1	function_col	Service
1	Head	Cost
1	Subhead	Cost
1	Via	online
2	function_col	Part change
2	Head	cost
2	Subhead	Cost
2	Via	Cash