SEL_TABLE_SM is a standard SAP Structure so does not store data like a database table does. It can be used to define the fields of other actual tables or to process "Transfer Structure of Dyn. Selection Parameters (Extractors)" Information within sap ABAP programs. This is done by declaring abap internal tables, work areas or database tables based on this Structure. These can then be used to store and process the required data appropriately. i.e. DATA: wa_SEL_TABLE_SM TYPE SEL_TABLE_SM.
The SEL_TABLE_SM table consists of various fields, each holding specific information or linking keys about Transfer Structure of Dyn. Selection Parameters (Extractors) data available in SAP. These include FIELD (Field Name), SIGN (Inclusion/exclusion criterion SIGN for range tables), OPTION (Selection operator OPTION for range tables), LOW (Character field of length 40)... See below for full list along with technical details, documentation, text table, check tables, foreign key relationships, conversion routines, relevant tcodes and example ABAP select code etc. .