[3] Production of the third generation began on 24 January 2005 in the city of Tahara, Aichi, in Japan, where all GS models would be built.

[4] The design features on the LF-S concept included a slingshot cabin, sleek profile, and fastback rear deck lid, which were translated to the production GS, while the windshield cleansing system, glass roof, and side cameras were not.

Characterized by swooping lines, a fastback profile, and more muscular styling, the GS indicated the future direction of the Lexus lineup.

The production GS also retained the quad headlamp design from the second generation model and previous Lexus SC while adding LED tailamps, and one-piece bumpers to create a more uniform appearance.

[6] The GS sedans also were the first to feature the latest generation of Lexus' SmartAccess keyless system–-adding a push-button start for the first time as standard.

[6] Other unique features included a driver-side hidden drop-down panel for infrequently used controls, a standard 7-inch touchscreen display in the center console, and LED lighting in the cabin.

[6] Unique to the Lexus GS series was a three-pod instrument cluster with machined aluminum facings and an electrochromic feature which adjusts for the amount of reflected sunlight to reduce glare.

[6] Optional features included a power moonroof, ventilated front seats with perforated leather, power rear sunshade, rain-sensing wipers, a discrete 5.1 surround sound 14-speaker 330 watt Mark Levinson premium sound system,[7] XM-satellite radio and DVD-based navigation with backup camera and Bluetooth technology.

Vehicle Dynamics Integrated Management (VDIM) is standard on the GS 430/460/450h models and coupled to VGRS it can alter steering gear ratios.

The GS 300 featured a D4 direct-injection fuel system for all markets except Continental Asia, excluding Singapore, becoming Toyota's first vehicle equipped with direct injection sold in the United States.

In 2007, Consumer Reports predicted reliability survey blamed the 2006 first-year GS in the all-wheel-drive form, which had problems in integrity (rattles), body hardware and sound system, as the sole reason for lowering Lexus' overall score.

Motoring journalist Jeremy Clarkson, a famous critic of hybrid vehicles and the Toyota Prius especially, admitted he loved the GS 450h.

After claiming that you spent most of the time on the Prius "chewing a lot of fuel" and "making a green statement," he described "with the Lexus I drove up and down Piccadilly all day.

Clarkson also positively referred to the benefit of a hybrid car being exempt from the London congestion charge (for a £10 one off administration fee to register it).

Inside the vehicle, the GS received a redesigned steering wheel, revised instrument cluster gauges, and different trim pieces.

75 "Neiman Marcus Edition" GS 450h sedans were offered as the annual holiday catalog car at a price of $65,000.

Lexus Japan also released a 300-unit limited "Meteor Black" edition of the GS 350, featuring all-black leather interior with silver trim.

[30] The GS "Sunset" model featured a multi-tone interior with contrast seat leather hues of orange and saddle.