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GST is applied to the item cost (if over $1K) plus shipping/handling cost.
So if item = $3K shipping = $300, GST payable is on $3.3K. Customs will contact you to pay GST. Sometimes customs slaps an inspection fee on top of all this as well.
$300 shipping on $3K appears a bit low you will need to insure the items as well.
edit:
Oh many/most big US/OS suppliers will not sell equipment like Tak/Celestron/Meade etc, new, to OS markets as they have commercial agreements not to do so.
To add to this...this is one of the reasons I said buying OS for a newbie is not for the feint hearted.
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