IME Yes, but not in the way benzos do where you feel amazing and can do anything and talk to anyone. It's very subtle, at the beginning you may feel some recreational effects, like kind of MDMA vision, everything is bright and shiney, you will feel a mood lift and that you can talk to people and look them in the eyes and feel confident(or apathetic to what others think...which is kind of confidence)
TL;DR Yes it is good for anxiety, but not like benzos where you get a nice high/feeling from it, gabapentin really just works and does it's job of keeping anxiety away instead of inebriating you like benzos..., it's more for prevention then salvation during a panic attack