I would have to agree with the other suggestions. It looks very like a gorgonian. there are many species of these and if you were able to tell where it was found there is a strong possibility it could be identified to genus and perhaps species. Indeed if the depth it was found at could be indicated this may also assist in an identification.
I asked a specialist. He and I agree that it is a gorgonian. You can see the octocoral polyps being retracted. It is not in good condition, because the soft tissue becomes detached from the axis. To be sure about its identity, you should analyse its sclerites.
I do not deny that this might be a gorgonian, but my first impression was a bryozoan (Ctenostomata), sitting on a brown algae. Higher magnification would be useful...
This is a gorgonian (sea fan) of the Genus ECHINOGORGIA...The image is upside down. A common species in the Gulf of Mannar (specifically to Tuticorin, Vembar, Pamban and Rameswaram areas). Often found as by catch from bottom set gill nets called NANDU VALAI (Crab nets).