Oracle 18c

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CREATE TABLE table_name (Code, Description) AS
SELECT 4000, 'Agriculture'         FROM DUAL UNION ALL
SELECT 4010, 'Crops Production'    FROM DUAL UNION ALL
SELECT 4011, 'Fishery'             FROM DUAL UNION ALL
SELECT 4100, 'Mining and Quarying' FROM DUAL UNION ALL
SELECT 4110, 'Non Metal Quarying'  FROM DUAL UNION ALL
SELECT 4111, 'Others'              FROM DUAL;
6 rows affected

SELECT code,
       description,
       CASE LEVEL WHEN 1 THEN description END AS result_column1,
       CASE LEVEL WHEN 2 THEN description END AS result_column2
FROM   table_name
WHERE  LEVEL <= 2
START WITH MOD(code, 100) = 0
CONNECT BY TRUNC(PRIOR code / 100) = TRUNC(code / 100)
AND        PRIOR code < code
ORDER SIBLINGS BY code


CODE
DESCRIPTION
RESULT_COLUMN1
RESULT_COLUMN2


4000
Agriculture
Agriculture
null

4010
Crops Production
null
Crops Production

4011
Fishery
null
Fishery

4100
Mining and Quarying
Mining and Quarying
null

4110
Non Metal Quarying
null
Non Metal Quarying

4111
Others
null
Others


SELECT code,
       description,
       CASE WHEN code LIKE '%00' THEN description END AS result_column1,
       CASE WHEN code NOT LIKE '%00' THEN description END AS result_column2
FROM   table_name
ORDER BY code;


CODE
DESCRIPTION
RESULT_COLUMN1
RESULT_COLUMN2


4000
Agriculture
Agriculture
null

4010
Crops Production
null
Crops Production

4011
Fishery
null
Fishery

4100
Mining and Quarying
Mining and Quarying
null

4110
Non Metal Quarying
null
Non Metal Quarying

4111
Others
null
Others

CODE	DESCRIPTION	RESULT_COLUMN1	RESULT_COLUMN2
4000	Agriculture	Agriculture	null
4010	Crops Production	null	Crops Production
4011	Fishery	null	Fishery
4100	Mining and Quarying	Mining and Quarying	null
4110	Non Metal Quarying	null	Non Metal Quarying
4111	Others	null	Others