The GT ones are not the same; the G40 shocks/springs were slightly lower and stiffer. The damper rods are a different length to allow for the shorter springs. The bump stops are also G40 specific.
All MK3 polo front shocks are built into the strut from the factory. When you change them you bin the internals and put in an insert. However, ETKA only lists a complete replacement strut for the G40 (horrifically expensive if still available) rather than an insert. G40 specific rears shocks are listed in ETKA. Aftermarket ones like konis are available in G40 specific versions as front insert/rear shock. I have used normal Polo rear shocks (i.e. very cheap from GSF) on a standard G40 but using the wrong length dampers means they may bottom out and get damaged internally, particularly on a lowered car.