Simple 360 scene using Cardboard via Unity Remote

gyroRotate.cs

using System.Collections;
using System.Collections.Generic;
using UnityEngine;

public class gyroRotate : MonoBehaviour {
	void Start () {
		
	}
	void FixedUpdate () {
		Input.gyro.enabled = true;
		Quaternion gyro = Input.gyro.attitude;
		Vector3 gyroEular = gyro.eulerAngles;
		transform.rotation = Quaternion.Euler(-gyroEular.y, gyroEular.x, 0) * Quaternion.Euler(90, 0, 0);
	}
}

unity-cardboard.md

Unity 5.6.1f1

Edit > Project Settings > Player > Android Tab > Check Virtual Reality Supported > Split Stereo Display (non head-mounted)