declare @string varchar(20)
set @string='A,B,C'

Select substring( SUBSTRING(@string,charindex(',',@string)+1,99),0,charindex(',',SUBSTRING(@string,charindex(',',@string)+1,99)))

create table col (col varchar(255))

insert into col  select 'A,B,C' union all
select 'AA,BBBB,CCC'union all
select 'AAA,BBBBBBBBBBBBBBBBBBBBBBBBBBBBB,CCC'union all
select 'AAAAAAA,BBBBBBBB,CCC'

Select substring( SUBSTRING(col,charindex(',',col)+1,99),0,charindex(',',SUBSTRING(col,charindex(',',col)+1,99)))
from #t1

declare @dept varchar(200)
set @dept = 'A,B,C'

select item from [DelimitedSplit8K](@dept,',')

item
A
B
C

select charindex (',',col) as comma1,charindex(',',SUBSTRING(col,charindex(',',col)+1,99))+charindex (',',col) as comma2
from #t1

declare @string varchar(20)
set @string='e33,B6661,C1'
select substring(@string,charindex(',',@string)+1,charindex(',',@string,charindex(',',@string)+1)-charindex(',',@string)-1)