Kl25, thanks a lot for the idea. Your query gave a slightly different result but i used your idea to generate the required result.

Basically first find the minimum group id for each item, then find the minimum group id (based on item's min group id) for each group.

SELECT DISTINCT c.GroupMinGroupId, a.ItemId, a.ItemName

FROM #Data a

INNER JOIN

(

SELECT MIN(b.ItemMinGroupId) AS GroupMinGroupId, a.GroupId

FROM #Data a

INNER JOIN

(

Select MIN(GroupId) as ItemMinGroupId, ItemId

From #Data

Group by ItemId

) b ON a.ItemId = b.ItemId

GROUP BY a.GroupId

) c ON a.GroupId = c.GroupId

Here is the output.

GroupMinGroupIdItemIdItemName

1100Bike

1200Bottle

1300Helmet

4400Bread

4500Egg

Thanks Kl25.