group records according to column
Use CASE statement as following

SELECT  
CASE WHEN ref_id = 'RIDERS' and subcod = 'DISABILITY' THEN   description ELSE NULL END AS DISABILITY,
CASE WHEN ref_id = 'RIDERS' and subcod = 'DISMEMBERMENT' THEN   description ELSE NULL END AS DISMEMBERMENT,
CASE WHEN ref_id = 'RIDERS' and subcod = 'MEDICAL' THEN   description ELSE NULL END AS MEDICAL,
CASE WHEN ref_id = 'RIDERS' and subcod = 'OTHERS' THEN   description ELSE NULL END AS OTHERS
FROM grp_appl_ref


If at any stage need to sort out records while putting NULL values at the end use CASE statement in ORDER BY clause

ORDER BY CASE columnName WHEN NULL THEN 1 ELSE 0 END