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/usr/share/GNUstep/debian/config.mk is in gnustep-make 2.6.6-3.

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# -*- makefile-gmake -*-
# Configuration variables describing the GNUstep paths

GS_USE_FHS 	:= yes

GS_MAKE_DIR	:= /usr/share/GNUstep/Makefiles

include /usr/share/GNUstep/Makefiles/filesystem.make
export GNUSTEP_MAKEFILES := $(GS_MAKE_DIR)
export GNUSTEP_INSTALLATION_DOMAIN := SYSTEM