Preheat oven to 350 degrees and line a muffin tin with 12 paper cupcake liners.

In a mixing bowl, combine flour, baking powder, baking soda, pumpkin spice, and salt together.

Set aside.

In the bowl of a standing mixer fitted with the paddle attachment, mix sugars together until there are no lumps.

Mix in the oil and then the eggs one at a time.

Add the pumpkin and vanilla and mix well.

Gradually mix in the dry ingredients until combined.

Spoon batter into the cupcake liners filling 3/4 full (about 1/4 cup).

Bake for 20-25 minutes until toothpick comes out clean.

Let cupcakes cool in muffin tin for 5 minutes and then allow to cool completely on a wire rack.

Microwave heavy whipping cream for 45 seconds and then add the chocolate chips and let it sit for 2 minutes and then whisk together until smooth.

Allow to sit and cool for 5 minutes and then spoon about 1 teaspoon onto the top of each cupcake.

Let the ganache cool and set for about 10 minutes before piping on frosting.

Beat cream cheese and butter together until smooth.

Mix in the vanilla and then add the cinnamon, nutmeg, salt, and the powdered sugar a little at a time mixing on low.

Cream until fluffy and smooth.

Place frosting in a piping bag fitted with a star tip and pipe on top of the ganache covered cupcakes.