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I believe they use Toyomoto's design. It should fit. The y pipe would be the only thing you might have a problem with. I think it works on the 01 and up but doesn't fit the 98 - 00.
One thing you gotta keep in mind. That midpipe might not fit on your car. Most of those ebay headers are designed for the IS300 so they have shorter midpipes than us.
As for the fitment, with 98-05 GS300's.. you need to lengthen the Y Pipe.
I had mine chopped and lengthened back when i was supercharged on my 99gs300 while using an OBX header. Installed my setup on my friend's 01 GS and it fits the same.