I want to insert only Distinct Records from Table \"A\" to Table \"B\". Assume both the tables has same structure.
If by DISTINCT
you mean unique records that are on TableB that aren't already in TableA, then do the following:
INSERT INTO TableB(Col1, Col2, Col3, ... , Coln)
SELECT DISTINCT A.Col1, A.Col2, A.Col3, ... , A.Coln
FROM TableA A
LEFT JOIN TableB B
ON A.KeyOfTableA = B.KeyOfTableB
WHERE B.KeyOfTableB IS NULL