Does LiftGammaGain add Input delay?

Games that are played in Exclusive Fullscreen mode tend to reset the Nvidia or Windows 10 custom gamma settings.
I had the idea to easily fix this by using LiftGammaGain from ReShade 3.
Since ReShade is post processing it should increase input latency but if it's somewhere like ~3ms it should not add any extra frame of input delay when comparing the same framerate with or without ReShade.

For example if my game runs at 60FPS with and without ReShade LiftGammaGain, do I get the exact same low input delay?

Use the toggle key to turn off both the reshade frame work and the shader itself (two separate toggle keys needed, because the shader is still in effect even with frame work off) and see how much your fps increases by, that might give an idea.

100fps: 1/100 = 0.01 = 10ms per frame
90fps: 1/90 = 0.011 = 11.1ms per frame

So if your fps dropped from 100fps to 90fps you are getting at least 1.1ms increase in input lag.

edit: sorry missed the bit where you said you are getting 60fps regardless. In that case I can't think of a reason why it should be adding latency.

I'm interested in this because some games have integrated Post-Processing effects that increases the input delay by 1-3 frames without decreasing the framerate.

For example Guilty Gear Xrd has a 60 FPS lock, with V-Sync & ingame post-processing effects enabled it has 4 frames of input delay.
When you disable the ingame post-processing effects (including SMAA) it has 2 frames less input delay while the framerate stays at 60.
By also disabling V-Sync (1 Frame input delay) you can reduce the input delay from the default 4 (same as the PS4 version) to only 1 frame of input delay.

ReShade does not add additional input latency apart from that you get due to longer processing times per frame (which expresses itself in your framerate). If the amount ReShade takes to finish at the end of a frame (depending on the effects you enable) is lower than a full frame takes to finish without ReShade, you won't notice additional input lag. Since you are talking about LiftGammaGain, which is a very simple effect, I expect this to be the case on any reasonably useful computer.