The Tolo 1 project will comprise 20 SWT-3.6-130 turbines on 135-metre steel towers. It is due to be completed in early 2018.
SGRE will work in conjunction with PT PP (Persero) Tbk, one of the largest Indonesian construction companies, during the installation phase.
The project is located in Jeneponto, in the south of the Sulawesi province.
Equis Energy CEO David Russell said: "Indonesia is set for a period of rapid, sustained growth in energy demand. Equis is committed to leveraging our experience and expertise in Indonesia to support government initiatives and local community development."
Pre-merger, Gamesa won a 75MW order in Indonesia in February 2017 for the UPC Renewables Sidrap project, also in south Sulawesi.
Rival Vestas is also set to supply two projects totalling 120MW, following deals in 2016.