We're not talking low-tech four-wheeled Chevy Impala type vehicles here, where you can fudge tire sizes -- motorcycles REQUIRE the CORRECT size tires for safe handling.
Yes, I've seen a 140/80-17 rear stuffed onto a GS1100E. It handled like absolute poop until we installed the proper 130/90-17 rear. (As noted above, a 120/90-17 would probably be even closer to the original correct size -- I believe the Avon RoadRider may be the only modern tire available in this size.)
Up front, a 100/90-19 is the correct size. This size is very common, so first look for the somewhat rare rear.
As to the photo just above, don't get too excited -- Dunlop unfortuately hasn't made the 491 in a 17" rear for several years.
Also, are we talking about a GS1100E (chain drive) or a GS1100G (shaftie)? Either way, the tire sizes and advice are the same -- the only detail is that the GS1100E came with tubes, so you'll need to order new tubes or convert the rims.

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