In GIMP 3 the filter GEGL Graph cannot be used non-destructively or applied on layer groups. It always forces a merge. But there is a work around. I made a plugin called port:gegl that is exactly GEGL graph but with the word "port" in front of it. It works non-destructive and on layer groups.

Its just a fork of GEGL graph renamed.
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linux_binaries_gegl_plugin.zip [6.62 KiB]
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windows_binaries_gegl_plugin.zip [32.27 KiB]
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LOCATION TO PUT BINARY
Windows C:\Users\(USERNAME)\AppData\Local\gegl-0.4\plug-ins
Linux ~/.local/share/gegl-0.4/plug-ins
Linux (Flatpak includes Chromebook)~/.var/app/org.gimp.GIMP/data/gegl-0.4/plug-ins
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So if you want to learn GEGL syntax consider using this. Notice how in the image I write GEGL syntax to make a sepia effect.