The transcription of the Georgian letter ღ is g (or gh).
This sound is somewhat similar to 'ch' in 'loch' but is further back and more 'scrappy'. It is further back than the back 'r' of German 'waren' or French 'aurons', but must not be rolled or trilled'.

Recordings:
 

From the articulation standpoint the consonant g is pronounced in the area of uvula. The back part of the tongue comes close to the end of the soft palate, creating an opening. Active participation of vocal cords and the passing of the  airstream through the opening results in producing the g [gh] sound.

The letter written or typed in this way is called ghani.

It is traced out with one movement of the hand and is written between the three lower lines: movement of the hand begins from a bit below the lower middle line, goes from left to right drawing a  bow downwards to the lower line. The movement continues upwards drawing an oval semicircle from the middle of the drawn bow up to the upper middle line from right to left, then drawing another semicircle at the upper middle line and ends by drawing one more semicircle from left to right between the upper and lower middle lines.