Hi @Ashwani_Gupta
Can you share more details on the scenario that you are trying to build? You say you want to upload a file to a List (I am guessing that you upload a file to the document library and create items for each row in the file in the sharepoint list).
Note that: If you upload the file from flow, you cannot directly access the rows from excel (for a new file) in the same flow. For listing rows in an excel sheet, you will need to have the excel on the document library and the data formatted as a proper table. Based on that, please refer to the screenshot below:


In the excel I have column 5 with the email addresses of the people who should have access to that item and I am using the hrant access to item or file action from sharepoint and referring to the recently created item and then using the column from excel to provide the access. Makes sense?
Hope this Helps!
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