I am still confused by this: Important to note that there are repeated values, which is the case for the provided sample output, (ie info 01 = info11, info02 = info12, etc.), but this is not always the case.. As you can see there have been multiple interpretations of your problem statement. My interpretation is shown below which allows for duplicated values in the CSV line(s).

In general, the more you tell us about your problem, the more helpful the Monks can be. I didn't understand any more about what you are actually doing with this data structure. You may find that is a very awkward thing to work with.

I would be curious to know how close my "crystal ball" got.

use strict;
use warnings;
use Data::Dumper;

my %hash;

foreach my $line (<DATA>)  #simulated simple CSV file
{
   my @cols = (split /,|\n/,$line);
   my $href = \%hash;
   
   while (my $col = shift @cols)
   {
       
       $href->{$col} = {} unless (exists ($href->{$col}) and 
                                  keys %{$href->{$col}} );
       
       $href = $href->{$col};    
   } 
}

print Dumper \%hash;

=OUTPUT:
$VAR1 = {
          'x' => {
                   '5' => {
                            '6' => {}
                          }
                 },
          'a' => {
                   'x' => {
                            'e' => {},
                            'm' => {},
                            'c' => {}
                          },
                   'b' => {
                            'c' => {}
                          },
                   'y' => {
                            'h' => {}
                          }
                 }
        };
=cut


__DATA__
a,x,c
a,x,e
a,y,h
a,x,m
a,b,c
x,5,6
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