Oracle 11g Release 2

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CREATE TABLE TableA ( ID, Name, City, Phone, Category ) AS
SELECT 111, 'ABC', 'Delhi',  '123456', 'Red'   FROM DUAL UNION ALL
SELECT 112, 'BCD', 'Mumbai', '234987', 'Green' FROM DUAL UNION ALL
SELECT 113, 'CGU', 'PUNE',   '987456', 'Black' FROM DUAL;
3 rows affected

CREATE TABLE TableB ( ID, City, Phone, Category ) AS
SELECT 111, 'Kerala', '123456', 'White' FROM DUAL UNION ALL
SELECT 113, 'Jammu',  '577756', 'Black' FROM DUAL
2 rows affected

SELECT a.id,
       a.column_name,
       a.old_value,
       b.new_value
FROM   (
         SELECT id, column_name, old_value
         FROM   TableA
         UNPIVOT ( old_value FOR column_name IN ( City, Phone, Category ) )
       ) a
       INNER JOIN
       (
         SELECT id, column_name, new_value
         FROM   TableB
         UNPIVOT ( new_value FOR column_name IN ( City, Phone, Category ) )
       ) b
       ON ( a.id = b.id AND a.column_name = b.column_name )
WHERE a.old_value <> b.new_value


ID
COLUMN_NAME
OLD_VALUE
NEW_VALUE


111
CITY
Delhi
Kerala

111
CATEGORY
Red
White

113
CITY
PUNE
Jammu

113
PHONE
987456
577756

ID	COLUMN_NAME	OLD_VALUE	NEW_VALUE
111	CITY	Delhi	Kerala
111	CATEGORY	Red	White
113	CITY	PUNE	Jammu
113	PHONE	987456	577756