With the series locked at 1-1, India's captain Rohit Sharma instructed Australia to bat first when the coin landed his way on Saturday.
"It's a little bit overcast and there is a little bit of grass," Rohit said.
"It looks a little soft as well. We want to try and make the best use of the conditions and see what we can do with the ball up front."
India's decision to bowl first will put Australia's under-pressure top order straight into the spotlight, with none of the top four to have scored a century this year.
Australia's captain Pat Cummins suggested he was unsure what he would have preferred to do.
"It looks like a good wicket. Hopefully plenty of runs out there," Cummins said.
"It's been a fantastic series so far, I think we've got a sell out at the Gabba today so it's going to be pretty lively out there."
Josh Hazlewood is the one new face for Australia, brought straight back into the side for Scott Boland after missing the hosts' 10-wicket win in Adelaide with a side strain.
His selection leaves Boland as the unlucky man of Australian cricket, having now played in just 11 of 34 Tests since his magical 2021 debut.
India have made two changes with seamer Akash Deep and spinner Ravindra Jadeja coming into the team for Harshit Rana and Ravichandran Ashwin.
Deep has taken 10 wickets in five Tests for India, but was left out of their side for the start of the tour after being largely ineffective at home against New Zealand.
Jadeja's call up means India have used three spinners across the first three Tests, with Washington Sundar playing in Perth and Ashwin in India.
KL Rahul is again listed to open with the out-of-form Rohit expected to stay at No.6 for the tourists.
This Test looms as crucial for both sides with the loser of this match needing to win the final two games to claim the series.
AUSTRALIA: Usman Khawaja, Nathan McSweeney, Marnus Labuschagne, Steve Smith, Travis Head, Mitch Marsh, Alex Carey, Pat Cummins (capt), Mitchell Starc, Nathan Lyon, Josh Hazlewood.
INDIA: KL Rahul, Yashasvi Jaiswal, Shubman Gill, Virat Kohli, Rishabh Pant, Rohit Sharma, Ravindra Jadeja, Nitish Kumar Reddy, Jasprit Bumrah, Mohammed Siraj, Akash Deep.
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