Show Grouping on Separate row instead of nesting in one another.

[pavansolapure]

Hello Experts,
I was just wondering is there any way to achieve and show grouped rows on separate rows instead of nesting them in one another. This separate row may have a heading which will denote the groping column values (e.g. Col A | Col B (2))

This will be very useful when we have multiple columns in group by.

Trying to achieve something similar as shown in below image with sample data

Any pointers/help is appreciated.