Noper's. All the GV, whether they be the GV or XL-7 all came with AC. Now the 2.0 and 1.6L Vitaras could be had without AC.
Also, all GV's in the US were 2.5L V6 and all XL-7's all used the 2.7L V6, of course that's through 2005.
Also, the 99-00 GV used a different compressor setup than the 01-up, so the hises, brackets and compressor are different if you look for a used one.