See perlintro and perldsc maybe.

The idea is to initialize $data{ $master_key } with an empty array for each id and then to push every found element onto that array:

...
$data{$master_key} ||= []; # if we haven't seen $master_key yet, creat
+e a fresh array
my %this_set;
for my $col(1 .. $eSheet->{MaxCol})
{
# Some logging for debugging
if( !defined $eSheet->{Cells}[$row][$col]) {
    print "Row $row: skipping empty column $col\n";
    next;
};
my $key= $eSheet->{Cells}[0][$col]->Value;
my $value = $eSheet->{Cells}[$row][$col]->Value;
$this_set{$key}=$value;
}
}
# Store our found set for that ID:
push @{ $data{ $master_key }}, \%this_set;
[download]

use Spreadsheet::ParseExcel;
use Data::Dumper;
$filename="Book2.xls";
$e=new Spreadsheet::ParseExcel;
$eBook=$e->Parse($filename);


$sheets = $eBook->{SheetCount};
($eSheet, $sheetName);

foreach $sheet (0 .. $sheets - 1) {
    $eSheet = $eBook->{Worksheet}[$sheet];
    $sheetName = $eSheet->{Name};
    print "Worksheet $sheet: $sheetName\n";

 %set =();
%data =();
foreach $row( 1 .. $eSheet->{MaxRow} )
{
$master_key= ($eSheet->{Cells}[$row][0]->Value);
foreach $col(1 .. $eSheet->{MaxCol})

{
next unless defined $eSheet->{Cells}[$row][$col];
my $key=$eSheet->{Cells}[0][$col]->Value;
my $val=($eSheet->{Cells}[$row][$col]->Value);
$set{$key}=$val;

}
}
push @{ $data{$master_key}}, \%set;
print Dumper %data;
}
[download]

$var1='2';
$var2=[{
        clz=>iir,
        degreee=>b.tech,
        name=>ravi,
}
];
[download]

only last row is coming

.

The line push @{ $data{$master_key}}, \%set;
should be inside the foreach $row ( 1 .. $eSheet->{MaxRow} ) loop.

If you indent your code sensibly you will see the error more easily.

poj

Where the spreadsheet is missing a master-key are you assuming the previous value ?

ID  NAME   Degree  Collage
 1   Teja   B.Tech   NIT
            M.Tech   IIT(the problem is in converting this line)
 2   Ravi   B.tech   MIT
[download]

yes.Could you help me in this

Try

#!perl
use strict;
use Spreadsheet::ParseExcel;
use Data::Dump 'dd';

my $filename = "Book2.xls";

my $e = new Spreadsheet::ParseExcel;
my $eBook  = $e->Parse($filename);
my $eSheet = $eBook->{Worksheet}[0];
my $maxrow = $eSheet->{MaxRow};
my $maxcol = $eSheet->{MaxCol};
print "maxrow=$maxrow maxcol=$maxcol\n";

my %data    = ();
my @header  = ();
my @datarow = ();

for my $row (0 .. $maxrow) {

  my %this_set=();
  my $master_key;
  
  for my $col (0 .. $maxcol){
    my $cell = $eSheet->{Cells}[$row][$col];
    if (defined $cell){
      $datarow[$col] = $cell->Value unless ($cell->Value eq '');
    } else {
      next;
    }
  
    # header row
    if ($row == 0){
      $header[$col] = $datarow[$col];
      $datarow[$col] = '';
    }  else {
      if ($col == 0){
        $master_key = $datarow[$col];
      } else {
        my $key   = $header[$col];
        my $value = $datarow[$col];
        $this_set{$key} = $value;
      } 
    }     
  }  
  #print join ",",@datarow,"\n";
 
  # Store our found set for that ID:
  if ($row > 0){
    push @{ $data{ $master_key }}, \%this_set;
  }
}

dd \%data;
[download]

update : clear @datarow for header line.
poj