Hi Prashant,
Yes - any URLs that are different are different in Google's eyes, unless the modifier is a # symbol.
So if you have www.example.com/key#value12345 and www.example.com/key#valuexyzabc, then Google sees these as the same, i.e. www.example.com/key. They will ignore everything after the # character.
All other query strings, etc., mean that the URL has changed and if the pages on those URLs are the same, it's duplicate content.
I hope this helps.
Cheers,
Jane