SQL Server 2017

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Create Table #table(Code Varchar(15), Code_Desc Varchar(30))

Insert Into #table Values('T01', 'Desc1') 
Insert Into #table Values('T02', 'Desc2')
Insert Into #table Values('T03', 'Desc3')
Insert Into #table Values('T04', 'Desc4')
4 rows affected

select 'Code_Desc' as code,pv.* from #table
   pivot(max(Code_Desc) for code in ([T01], [T02], [T03], [T04]))pv


code
T01
T02
T03
T04


Code_Desc
Desc1
Desc2
Desc3
Desc4


declare @sql varchar(max)='',@col_list varchar(8000)=''

set @col_list = (select distinct quotename([Code])+',' from #table
for xml path(''))

set @col_list = left (@col_list,len(@col_list)-1)

set @sql = 'select '+@col_list+' from
#table
pivot (max([Code_Desc]) for [Code] in ('+@col_list+'))pv'

exec(@sql)


T01
T02
T03
T04


Desc1
Desc2
Desc3
Desc4