Q. Does it have power steering & ac - Gypsy?

If you are going to Offroad rims and tires you can upgrade to Power steering as it becomes difficult to turn the vehicle with such heavy load but if you are in stock tyres and rims there is no need for power steering. Ac is only beneficial if your whole vehicle is totally sealed for any air passage otherwise it is just the waste of money for ac in gypsy.

You can add aftermarket hydraulic power steering for gypsy as it is very tough to drive it without power steering, but ac is not at all necessary...

No power steering but have Ac