{
  "import": {
    "for_each": "[\"a\", \"b\"]",
    "to": "test_resource.test[each.value]",
    "id": "${each.value}"
  },
  "resource": {
    "test_resource": {
      "test": {
        "for_each": {"a":"a","b":"b"}
      }
    }
  }
}