Blue Tunicate - Rhopalaea fusca
Like all Tunicates, the Rhopalaea fusca has two tubular openings, known as siphons, through which they draw in and expel water. During their respiration and feeding, they take in water through the incurrent (or inhalant) siphon and expel the filtered water through the excurrent (or exhalant) siphon. Tunicates are filter feeders.
Note :
Many pictures online, similar to this documenting records from South East Asia identified this as Clavelina coerulea. However, in the book 'Pacific Tunicata of the United States National Muzeum) has mentioned Clavelina coerulea, indicating Clavelina coerulea is documented only from Japan (North West Pacific). For reference, Page 104
https://books.google.com.ph/books?id=OXI7AQAAIAAJ&pg=PA104&lpg=PA104&dq=Clavelina+coerulea&source=bl&ots=7Y-veWCF6J&sig=ACfU3U2_wbRD6txvLSmBsqcRKLnKRb_3ZA&hl=en&sa=X&ved=2ahUKEwjx9dDIhqHqAhWl-GEKHSLrDds4ChDoATAAegQICRAB#v=onepage&q=Clavelina coerulea&f=false