The spanish “g” has the same sound as the spanish “j” when followed by which two letters?

The Spanish “G” has the same sound as the Spanish “J” when followed by the vowels E and I.

Whenever E or I follow G, the latter will sound like J. This due to the Spanish orthographic rules for the use of G.  

For example:

Gesto

Gente

Girasoles

Gitano