JSFiddle - React, Tailwind, and code Playground
HTML
<ul class="list_1">
<li class="list_1_items">
<label for="check">Элемент 1</label>
<input type="checkbox" name="check" id="check">
<ul class="list_2">
<li class="list_2_items"><a href="">Элемент 1_1</a></li>
<li class="list_2_items"><a href="">Элемент 1_2</a></li>
</ul>
</li>
</ul>
CSS
.list_2 {
display: none;
}
input[type=checkbox]:checked + .list_2 {
display: block
}