Just to clear this up for future reference, since I har the same question at one point -

1. 98-01 GSR & ITR are now the same (The ITR part now supersedes GSR part)
2. 94-97 GSR is different, these are not the same, but the ITR part below bolts right in.
3. The ITR Steering rack bolts right up to any GSR subframe.
4. The lowest OEM priced shipped to CA was $550 ($150 core charge):
https://www.hondapartsdirect.com/oem...-06536st7515rm
5. Bolted right up in my 95 GSR.