How Do I Save Data Using Linq From Exel To Sql Server

List<MASTER_ITEM> lsMaster_item = new List<MASTER_ITEM>();
if (FileUpload1.HasFile && Path.GetExtension(FileUpload1.FileName) == ".xlsx")
{
    using (var excel = new
        ExcelPackage(FileUpload1.PostedFile.InputStream))
    {
        var worksheet = excel.Workbook.Worksheets.First();
        for (int row = 2; row <= worksheet.Dimension.End.Row; row++)
        {
            var ITEM_ID = worksheet.Cells[row, 1].Value;//คอลัมน์ 1
            var ITEM_NO = worksheet.Cells[row, 2].Value;
            var ITEM_NAME = worksheet.Cells[row, 3].Value;

               lsMaster_item.Add(new MASTER_ITEM
            {
                ITEM_ID = item_ID_convert,
                ITEM_NO = ITEM_NO == null ? "" : ITEM_NO.ToString(),
                ITEM_Name = ITEM_NAME == null ? "" : ITEM_NAME.ToString()
             });
                    GridView1.DataSource = lsMaster_item.ToList();
                GridView1.DataBind();
                   }