Best
https://www.npmjs.com/package/easy-responsive-tabs
https://webthemez.com/demo/easy-responsive-tabs/Index.html

Horizontal / Vertical Tabs to Accordion
Tabs and accordion are created entirely with jQuery
Supports multiple sets of tabs on same page
Cross browser compatibility (IE7+, Chrome, Firefox, Safari and Opera)
Multi device support (Web, Tablets & Mobile)
Link directly to specified tab (works with multiple instances)
Maintains state of tabs when navigating away from page and then returning using back or forward (if browser supports the History API)
Nested tabs

tab menu มีผลต่อ SEO ไหม?

https://conversionxl.com/blog/tabbed-navigation/

https://forum.webflow.com/t/seo-should-i-use-pages-or-tabs/40036/12
http://www.menucool.com/1053/Tab-content-SEO-friendly