The hybridisation of the central atoms in \( \text{NO}_3^- \) and \( \text{H}_2O \) is different. In \( \text{NO}_3^- \), the nitrogen atom is sp² hybridised, while in \( \text{H}_2O \), the oxygen atom is sp³ hybridised.
Step 2: Conclusion.
The correct statement is that they are dissimilar in hybridisation for the central atom with different structures, corresponding to option (a).