DECLARE @t TABLE(ID INT, Name CHAR(3),Code CHAR(1))
INSERT INTO @t(ID,Name,Code)
VALUES
(1, 'abc', 'A'),
(1, 'abc', 'B'),
(2, 'ght', 'F'),
(3, 'jku', 'G'),
(4, 'xyz', 'P'),
(4, 'xyz', 'Q'),
(5, 'rst', 'D');


SELECT a.ID,
       a.Name,
       STUFF((SELECT ',' + b.Code AS "text()"
        FROM @t b
        WHERE b.ID = a.ID
          AND b.Name = a.Name
        ORDER BY b.Code
        FOR XML PATH(''),TYPE).value('.','VARCHAR(MAX)'),1,1,'') AS Code
FROM @t a
GROUP BY a.ID,a.Name
ORDER BY a.ID,a.Name;

DECLARE @t TABLE( ID INT, ColA CHAR(20), ColB CHAR(20), ColC CHAR(20) )

INSERT INTO @t(ID, ColA, ColB, ColC )
VALUES
( 1, 'India', 'VP', 'Mumbai' ),
( 2, 'Aus', 'Consultant', 'Sydney' ),
( 2, 'Aus', 'VP', 'Melbourne' ),
( 3, 'France', 'Consultant', 'Paris' ),
( 4, 'Swiss', 'SC', 'Zurich' ),
( 4, 'Swiss', 'Consultant', 'Geneva' ),
( 4, 'Swiss', 'VP', 'Lusanne' ),
( 5, 'Germany', 'Consultant', 'Koln' ),
( 5, 'Germany', 'SC', 'Berlin' );

SELECT a.ID,
       a.ColA,
       STUFF((SELECT ',' + b.ColB AS "text()"
        FROM @t b
        WHERE b.ID = a.ID
          AND b.ColA = a.ColA
        ORDER BY b.ColB
        FOR XML PATH(''),TYPE).value('.','VARCHAR(MAX)'),1,1,'') + ' ' +
       STUFF((SELECT ',' + b.ColC AS "text()"
        FROM @t b
        WHERE b.ID = a.ID
          AND b.ColA = a.ColA
        ORDER BY b.ColC
        FOR XML PATH(''),TYPE).value('.','VARCHAR(MAX)'),1,1,'') AS Col
FROM @t a
GROUP BY a.ID,a.ColA
ORDER BY a.ID,a.ColA;

DECLARE @t TABLE( ID INT, ColA CHAR(20), ColB CHAR(20), ColC CHAR(20) )

INSERT INTO @t(ID, ColA, ColB, ColC )
VALUES
( 1, 'India', 'VP', 'Mumbai' ),
( 2, 'Aus', 'Consultant', 'Sydney' ),
( 2, 'Aus', 'VP', 'Melbourne' ),
( 3, 'France', 'Consultant', 'Paris' ),
( 4, 'Swiss', 'SC', 'Zurich' ),
( 4, 'Swiss', 'Consultant', 'Geneva' ),
( 4, 'Swiss', 'VP', 'Lusanne' ),
( 5, 'Germany', 'Consultant', 'Koln' ),
( 5, 'Germany', 'SC', 'Berlin' );

SELECT a.ID,
       a.ColA,
       STUFF((SELECT ',' + b.ColB AS "text()"
        FROM @t b
        WHERE b.ID = a.ID
          AND b.ColA = a.ColA
        ORDER BY b.ColB
        FOR XML PATH(''),TYPE).value('.','VARCHAR(MAX)'),1,1,'') as ColB,
       STUFF((SELECT ',' + b.ColC AS "text()"
        FROM @t b
        WHERE b.ID = a.ID
          AND b.ColA = a.ColA
        ORDER BY b.ColC
        FOR XML PATH(''),TYPE).value('.','VARCHAR(MAX)'),1,1,'') AS ColC
FROM @t a
GROUP BY a.ID,a.ColA
ORDER BY a.ID,a.ColA;

DECLARE @t TABLE( ID INT, ColA nvarCHAR(max), ColB nvarCHAR(max), ColC nVarCHAR(max) )

INSERT INTO @t(ID, ColA, ColB, ColC )
VALUES
( 1, 'India', 'VP', 'Mumbai' ),
( 2, 'Aus', 'Consultant', 'Sydney' ),
( 2, 'Aus', 'VP', 'Melbourne' ),
( 3, 'France', 'Consultant', 'Paris' ),
( 4, 'Swiss', 'SC', 'Zurich' ),
( 4, 'Swiss', 'Consultant', 'Geneva' ),
( 4, 'Swiss', 'VP', 'Lusanne' ),
( 5, 'Germany', 'Consultant', 'Koln' ),
( 5, 'Germany', 'SC', 'Berlin' ),
( 5, 'Germany', 'VP', 'Berlin' );

SELECT a.ID,
       a.ColA,
       STUFF((SELECT ',' + b.ColB AS "text()"
        FROM @t b
        WHERE b.ID = a.ID
          AND b.ColA = a.ColA
        ORDER BY b.ColB
        FOR XML PATH(''),TYPE).value('.','VARCHAR(MAX)'),1,1,'') AS ColB,
       STUFF((SELECT ',' + b.ColC AS "text()"
        FROM @t b
        WHERE b.ID = a.ID
          AND b.ColA = a.ColA
        ORDER BY b.ColC
        FOR XML PATH(''),TYPE).value('.','VARCHAR(MAX)'),1,1,'') AS ColC
FROM @t a
GROUP BY a.ID,a.ColA
ORDER BY a.ID,a.ColA;

SELECT a.ID,
       a.ColA,
       STUFF((SELECT ',' + b.ColB AS "text()"
        FROM @t b
        WHERE b.ID = a.ID
          AND b.ColA = a.ColA
        GROUP BY b.ColB -- << here 
        ORDER BY b.ColB
        FOR XML PATH(''),TYPE).value('.','VARCHAR(MAX)'),1,1,'') AS ColB,
       STUFF((SELECT ',' + b.ColC AS "text()"
        FROM @t b
        WHERE b.ID = a.ID
          AND b.ColA = a.ColA
        GROUP BY b.ColC -- << and here 
        ORDER BY b.ColC
        FOR XML PATH(''),TYPE).value('.','VARCHAR(MAX)'),1,1,'') AS ColC
FROM @t a
GROUP BY a.ID,a.ColA
ORDER BY a.ID,a.ColA;