With VAT + import taxes, wouldn’t this end up more expensive than the IC880a?
No it can not. GPS is required to meet timing requirements.
Current price of RAK831 KIT is €113.29, shipping is €4.82 making a total of €118.11. In the Netherlands the Dutch Customs will add 21% VAT plus €13 handling fee for the local parcel shipping company which makes a total of: €156. If you buy the basic RAK831 (non-kit) version you can save €6 making the total €150.
When stationary gateway, why would NTP time be insufficient and GPS time be required instead?
Because the GPS module is connected to the SX1301 to provide the 1pps as well. This allows for a sync resolution which NTP can’t provide.
okay.
but it’s possible to transmit beacons using local timer, not gps right?
Assuming there is just one gateway in the network.
Please see the question and answer section of Johans LoRaWAN 1.1 update if you are not convinced by my answers.