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Auto Numbering (Serial Number)

Can anyone help me to create a formula to do auto serial numbering on a table based on the item description? If the item is duplicated, then the particular serial number should be increased. in the following example look into "item 1"; where you can see the SN 1,2,3,4.

SN Item Description
1 1 Item 1
1 2 Item 2
1 3 Item 3
1 4 item 4
2 5 item 1
3 6 item 1
2 7 item 4
4 8 item 1
2 9 item 3
 
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