The GPU process is a process used only when Chrome is displaying GPU-accelerated content. Chrome uses GPU to accelerate web-page rendering, typical HTML, CSS, and graphics elements.
In the latest chrome, even the video was offloaded to the graphics chip. Basically it serves two purposes. GPU takes less power than CPU. So, using GPU for things instead of CPU might help reduce power consumption and save battery which is especially significant for mobile devices(read laptops).
So with the advent of modern and more powerful GPU’s there’s clear indication that getting the GPU directly involved with compositing the contents of a web page can result in very significant speedups.The largest gains are to be had from eliminating unnecessary (and very slow) copies of large data, especially copies from video memory to system memory. The most obvious candidates for such optimizations are the
Chromium has more information about GPU Accelerated Compositing in Chrome – The Chromium Projects.
Also I always wonder why the equation is like memory shown in chromes task-manager(132 k) – gpu process memory(17k) =~ memory shown in windows task manager(115k) .