No standard transformer to do this but GPS time is seconds since 00:00:00 UTC on 6 january 1980 without leap seconds. You can calculate this using an AttributeCreator:
@DateTimeFormat(
@DateTimeAdd(
@DateTimeParse("1980-01-06T00:00:00Z","%Y-%m-%dT%H:%M:%SZ"),
P0Y0M0DT0H0M@Value(gps_time)S
),
"%d/%m/%Y %H:%M:%S"
)
If gps_time = 363439432.1942503 then datetime is 13/07/1991 11:23:52.194250286.
@DateTimeAdd needs the ISO 8601 duration format, also see the documentation:
https://docs.safe.com/fme/html/FME-Form-Documentation/FME-Form/!Transformer_Parameters/standard_fme_date_time_format.htm#ISO-8601-Duration-Format
Be aware: It looks like the function for adding datetime is changed between 2025.2 and 2026.1 so you might have to change the solution depending on your version. It used to be @DateTimeAdd() but is @AddDateTime() according to the newer documentation.