[Lal]

Yes. A gandhabba is a human without a physical body.
– When an average human dies, only the physical body dies, and the gandhabba comes out of the physical body. Unless the kammic energy fueling the human existence (bhava) is exhausted, that gandhabba will be drawn into another womb at a later time and will be reborn as a human baby.
– During the gandhabba existence, it can see, hear, and think. Thus, it can accumulate kamma via mano and vaci sankhara (with vitakka/vicara). The same ten samyojana and even anusaya are still with the gandhabba, and thus it can think just like a human, and thus will accumulate kamma with tanha. That is what is meant by “craving is the fuel.”
– It cannot accumulate “kaya sankhara” since it has no physical body.