Oracle 18c

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CREATE TABLE group_level ( gost_id ) AS
SELECT 'GOSTA' FROM DUAL UNION ALL
SELECT 'GOSTC' FROM DUAL UNION ALL
SELECT 'GOSTD' FROM DUAL;
3 rows affected

CREATE TABLE erp_trips ( gosta, gostb, gostc, gostd ) AS
SELECT LEVEL || 'A', LEVEL || 'B', LEVEL || 'C', LEVEL || 'D'
FROM   DUAL
CONNECT BY LEVEL <= 5;
5 rows affected

DECLARE
  p_sql  CLOB;
  c_cur  SYS_REFCURSOR;
  p_gost VARCHAR2(200);
BEGIN
  FOR p_row IN (SELECT gost_id FROM group_level) LOOP
    IF p_sql IS NOT NULL THEN
      p_sql := p_sql || ' UNION ALL ';
    END IF;
    p_sql := p_sql || 'SELECT ' || p_row.gost_id || ' AS gost FROM erp_trips';
  END LOOP;
  OPEN c_cur FOR p_sql;
  LOOP
    FETCH c_cur INTO p_gost;
    EXIT WHEN c_cur%NOTFOUND;
    DBMS_OUTPUT.PUT_LINE( p_gost );
  END LOOP;
END;
/
1 rows affected

dbms_output:
1A
2A
3A
4A
5A
1C
2C
3C
4C
5C
1D
2D
3D
4D
5D