Your file it’s not UTF-8 format

If I go through the google sheets method as described here https://www.ads-software.com/support/topic/suggestion-file-is-not-in-utf-8-format-error-mentioning-row-no/

It’s actually working, but why

Hi,

To get the data imported without any errors, you need to use only the UTF-8 encoded characters in your CSV file. WordPress also recommends this to all the users, and we are following the same. If you use a different CSV file format other than UTF-8, our plugin cannot import the data, so kindly convert your data from other file formats to UTF-8 before importing.

Thanks.