my $sql = do {
    my $count = @$columns;
    my $qs = join ',', ('?') x $count;
    <<EOSQL
INSERT INTO VoucherMRPDataTable_Frt_TariffModel
VALUES ($qs)
EOSQL
};

my $query = $dbh->prepare($sql);
while (my $row = $csv->getline($FH) ) {
    $query->execute(@$row);
}