The embodiments herein disclose a system for beam splitting which is capable of splitting a beam of light into multiple components. The system comprises a micro channel which is filled in with a fluid of a particular refractive index. The beam of wave is allowed to pass through the micro channel. When the wave enter the micro channel, 5 reflection and refraction phenomenon happen resulting in the formation of reflected and refracted components of wave. Further, the reflected and refracted components are having different polarizations and can be used for different applications.