How to restrict visibility of Items of same category and Store, based on item to User/Location in ip

Dear All,

We have a requirement wherein the Customer wants visibility or restriction of items to Users/locations based on individual Item in iprocurement. However, the group of Items has same category and Store (ex: Office consumables)

Scenario :

Item 1, Item 2, Item 3, Item 4 all are assigned to same store and Category. However, we need to restrict Visibility of Item 1 to Head office(User or Responsibility), Item 2 to CEO office, Item 3 to All branches and Item 4 to be visible to all locations.

All items are located in Main store(Local items). The Customer has one operating unit, 1 master org,1 inventory organization and multiple locations for branches and other offices.