JSFiddle - React, Tailwind, and code Playground

HTML

<select name="select1">
    <option>No Match</option>
    <option value="1">Test</option>
    <option value="2">Test 2</option>
    <option value="3">Test 3</option>
</select>

<select name="select2">
    <option>No Match</option>
    <option value="1">Test</option>
    <option value="2">Test 2</option>
    <option value="3">Test 3</option>
</select>

JavaScript

$('select').change(function() {
    
    var value = $(this).val();
 
    $(this).siblings('select').children('option').each(function() {
        if ( $(this).val() === value ) {
            $(this).attr('disabled', true).siblings().removeAttr('disabled');   
        }
    });
    
});