Garuda is identified by the wings (attached to the upper arms), beaked-nose and cobra attached to his left hand. There is, possibly, a cobra attached to his right upper arm. The earrings and one of the necklaces may be Cobra. Garuda is Vishnu’s vahana.
Garuda’s hands are in Anjali mudra and he is sitting in Ardhapadmasana. Unusual to find a seated Garuda. Standing and kneeling forms are more common. Also, note the Garuda is wearing the sacred thread (back view).
In Vaishnavite temples, Garuda is shown standing, right opposite to the main deity, just the way Rishabha (Nandi) is installed in a Saivite temple.
The sharp features, quality of casting and the variety of incised patterns make this vigraha noteworthy.
This Vigraha is most likely from Tamil Nadu and it may not be earlier than the nineteenth century. The vigraha is about 7.5 cm in height.
10 Feb 2020: The book Catalogue of the South Indian Hindu metal images in the Madras Government Museum by F H Gravely and T N Ramachandran has an example of a seated Garuda of comparable size. Page 94 (text) and Pl VIII and fig 3 for the picture.