Using GPU in PC for GearVR
Since you're asking in this Stack Exchange, I assume you intend to build a VR app yourself that utilizes this scenario.

While it is perfectly possible to utilize PC for rendering and stream the output to a mobile VR headset, it will come at the relatively high cost of increased latency (see e.g. here for why this is important; the tl;dr is that high latency → nausea). This is because wireless networks have intrinsically higher latency than wired ones, and you need to do the following in a loop:


Collect head tracking (gyroscope/accelerometer) data from the VR headset.
Send the head tracking data over the network to the PC.
Render a frame on the PC.
Stream the frame from the PC to the VR headset. This involves the following substeps:


Encode video and audio on the PC.
Transmit the encoded media frame to the VR headset over the network.
Decode video and audio on the VR headset.



As I mentioned previously, steps 2 and 4 introduce additional latency (probably from several to a dozen milliseconds, from stream encoding/decoding and network transmission), which – depending on your specific application and the individual tolerance of the user – may or may not be a deal breaker.