GT-40= 1.85/1.54
GT-40p= 1.85/1.46
you can go considerably bigger on the exhaust, but not much bigger on the intake. 1.94's are possible on the intake, but need to be done by someone who REALLY knows what they are doing.
unless you are planning on running over 380hp, there is no need to change valve sizes. you can get what you want with good porting. what is it you want to do with the motor?