that doesnt match your expected results......"Dubai" is repeated

if object_id ('tempdb..tableA') is not null

drop table tableA

if object_id ('tempdb..tableB') is not null

drop table tableB

if object_id ('tempdb..#Temp') is not null

drop table #temp

if object_id ('tempdb..#Temp1') is not null

drop table #temp1

if object_id ('tempdb..#Temp2') is not null

drop table #temp2

if object_id ('tempdb..#Temp3') is not null

drop table #temp3

CREATE TABLE tableA(

Id INTEGER NOT NULL

,Time TIME NOT NULL

);

INSERT INTO tableA(Id,Time) VALUES (1,'08:00:00');

INSERT INTO tableA(Id,Time) VALUES (2,'08:30:00');

INSERT INTO tableA(Id,Time) VALUES (3,'09:00:00');

INSERT INTO tableA(Id,Time) VALUES (4,'09:30:00');

INSERT INTO tableA(Id,Time) VALUES (5,'10:00:00');

CREATE TABLE tableb(

Id INTEGER NOT NULL

,Time TIME NOT NULL

,Location VARCHAR(9) NOT NULL

);

INSERT INTO tableb(Id,Time,Location) VALUES (1,'07:05:00','Dallas');

INSERT INTO tableb(Id,Time,Location) VALUES (2,'08:31:00','London');

INSERT INTO tableb(Id,Time,Location) VALUES (3,'08:00:00','Paris');

INSERT INTO tableb(Id,Time,Location) VALUES (4,'09:40:00','Dubai');

INSERT INTO tableb(Id,Time,Location) VALUES (5,'10:00:00','Frankfurt');

SELECT a.Time, b.Time AS [Time(B)], Location

into #temp

FROM TableA a

CROSS APPLY (SELECT TOP 1 * FROM TableB ca WHERE ca.Time > DATEADD(minute, 30, a.time) ORDER BY ca.Time ASC) b

select *, row_number() over (order by Time) as RowNumber into #temp1 from TableA where time not in (Select Time from #temp)

select *, row_number() over (order by Time) as RowNumber into #temp2 from TableB where time not in (Select [Time(B)] from #temp)

select c.Time, d.Time as [Time(B)], d.Location

into #temp3

from #temp1 c

join #temp2 d

on c.RowNumber=d.RowNumber

select * from #temp

union

select * from #temp3