There are 120V and 120/208V UPS for office equipment tht plug into wall outlets. These don't require a GEC. Then you have UPS that are large enough to be hard wired and need a GEC. These normally feed a panel for distribution and are considered a seperately derived power source. Now for the question, in a research/medical application, there are power conditoners and UPS that serve just one peice of equipment. The manufacturer spec's the UPS to increase the voltage from 208 to 230V or just to improve power quality. The ups is not connected to anything else, and the equipment does not interact with any othe building utility. The normal output volted is three phase without a neutral. The rare one might have a neutral. Does it need a GEC, or is the mechanical ground the only requirement? Also, These UPS/ power conditoners have their own input and output OCP.