JSFiddle - React, Tailwind, and code Playground

HTML

<div class="nested-list-container">
  <h3 class="list-title">Nested List Example</h3>
  <ul class="main-list">
    <li class="nested-list">
      List 1
      <ul>
        <li class="nested-list">
          List 1 - 2
          <ul>
            <li>About Me</li>
            <li>Blog</li>
            <li>Portfolio</li>
          </ul>
        </li>
      </ul>
    </li>
    <li>List 2</li>
    <li>List 3</li>
    <li>List 4</li>
  </ul>
</div>

SCSS

.nested-list-container {
    padding: 10px;

    .list-title {
      text-align: center;
    }
    
    .main-list {
      border: none;
    }
    
    .nested-list {
      padding-bottom: 20px;
    }

    ul {
      list-style: none;
    }

    li {
      border: 1px solid #ddd;
      border-bottom: none;
      line-height: 50px;
      padding-left: 10px;
      &:first-child {
        border-top-left-radius: 3px;
        border-top-right-radius: 3px;
        border-top: 1px solid #ddd;
      }
      &:last-child {
        border-bottom-left-radius: 3px;
        border-bottom-right-radius: 3px;
        border-bottom: 1px solid #ddd;
      }
    }
  }