<?php
$text = <<<TEXT
Group 1,Good,LEADS,"Leads Description 1
Leads Description 2","Note 1
Note 2",1,100,210,10,Amt,15%
Group 2,Good, SWITCHING, Switching, Description 1, "Switching Note 1
Switching Note 2",4,130,210,15,Amt,15%
Group 1,Service,LICENCE,Licence Description 1,Licence Note 1,2,200,400,5,Pct,15%
TEXT;
var_export(preg_split('~"[^"]*"(*SKIP)(*FAIL)|\R\s*~', $text));
preferences:
50.73 ms | 402 KiB | 5 Q