Hello Alan,
This is my opinion only but this carving does not look like a standard singa for the following reasons:
. Head: fangs, bulging eyes, ears, hair
. Wings
. Sitting position, no penis, unclear tail, animal under its front legs.
I don't remember to have ever seen such a carved animal on a balinese blade but would be curious to see a similar one. However I admit that it has no clear beak so that it may not depict Garuda.
Regards
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