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DECLARE @tbl TABLE (
	Subsection NVARCHAR(500)
	,RowNo INT
	)

INSERT INTO @tbl (
	Subsection
	,RowNo
	)
SELECT s.Subsection
	,ROW_NUMBER() OVER (
		ORDER BY (
				SELECT NULL
				)
		) AS rn
FROM dbo.Sheet1$ s

SELECT *
FROM @tbl

SELECT t.Subsection
	,max(t.RowNo)
	,ROW_NUMBER() OVER (
		ORDER BY (
				SELECT NULL
				)
		) AS rn
FROM @tbl t
GROUP BY t.Subsection
ORDER BY 2


--SELECT * FROM dbo.HierarchyMaster hm WHERE hm.ParentId = 104

--SELECT * FROM dbo.HierarchyMaster hm WHERE hm.LevelId = 3

--DECLARE @maxOrder nvarchar(200)
--SELECT  @maxOrder= convert(nvarchar(100), max(hm.OrderNo)) FROM dbo.HierarchyMaster hm WHERE hm.LevelId = 3