The microphone is good and gaming headphones demonstrate good efficiency, for example in a First Person Shooter is quite well understood in the footsteps of your enemies to anticipate your next move. For the music nothing too exciting, but be it smartphone or PC, it does its job.
For the current price 16.99 worth, but the initial price of 30 is a little high in my opinion, I'd recommend the "AX-4200" (the same brand) I prefer.
In conclusion, yes they are good headphones but do not expect you to paradise either, these headphones to do their job and they do it well.