Hi Venkat try this coding.
data: wa_t_2 type line of in_t_2,
customer type kna1-kunnr.
field-symbol <fs_t1> type line of in_t_1.
read in_t_1 assigning <fs_t1> index 1.
if sy-subrc = 0.
customer = <fs_t1>-customer.
endif.
loop at in_t_1 assigning <fs_t1>.
if customer <> <fs_t1>-customer.
wa_t_2-customer = customer.
append wa_t_2 to in_t_2.
clear wa_t_2.
customer = <fs_t1>-customer.
endif.
case <fs_t1>+0(2).
when 'IN'.
wa_t_2-india = <fs_t1>.
when 'US'.
wa_t_2-united_state = <fs_t1>.
when 'UK'.
wa_t_2-united_king = <fs_t1>.
endcase.
endloop.
unassign <fs_t1>.
Thanks,
Venkadesh