Yes, this is a form of concrete that is used in many multi-family residents, apartments and hotels. It is like a concrete and is great for soundproofing.
Gypcrete is very soft and porous so it can be damaged by water, fluids and moisture. Carpet is not waterproof and spills will sink right down into the ypcrete. For this reason it's a good idea to seal the gypcrete with a water-resistant coating before laying the carpet.