declare @t table (id int, name varchar(30), ID_Parent int, Level int);

insert into @t
values
 (1, 'Food', NULL,1),
 (2, 'Non Food', Null, 1),
 (3, 'Chocolates', 1, 2),
 (4, 'Beverage', 1, 2),
 (5, 'Sweets', 1,2),
 (6,'Wet Wipes', 2,2),
 (7, 'Shampoo', 2,2),
 (8, 'Dark chocolate',3,3)

 ;WITH tree AS
(
    SELECT 
        id as ID_CURR,
        ID,
        ID as ID_1,
        Name as Name_1,
        cast(0 as int) as ID_2,
        cast('na' as varchar(30)) as Name_2,
        cast(0 as int) as ID_3,
        cast('na' as varchar(30)) as Name_3,
        ID_Parent,
        Level
    FROM 
        @t
    WHERE
        Level = 1
    UNION ALL
    SELECT
        tree.ID_CURR,
        tbl.ID,
        tree.ID_1,
        tree.Name_1,
        case when tbl.Level = 2 then tbl.ID else tree.ID_2 end as ID_2,
        case when tbl.Level = 2 then tbl.Name else tree.Name_2 end as Name_2,
        case when tbl.Level = 3 then tbl.id else tree.ID_3 end as ID_3,
        case when tbl.Level = 3 then tbl.Name else tree.Name_3 end as Name_3,
        tbl.ID_Parent,
        tbl.Level
    FROM 
        @t tbl
    JOIN
        tree
        ON tree.ID = tbl.ID_Parent
		)
		SELECT
   ID_1,
   Name_1,
   ID_2,
   Name_2,
   ID_3,
   Name_3

FROM 
       tree
OPTION (MAXRECURSION 0)