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

.