In a small mixing bowl add flour, egg, garlic powder, and black pepper. Stir in beer until you obtain your desired texture. Set aside in refrigerator.
Steam Octopus Tentacles until tender. Once cooked, cut into slices and set aside. Preheat deep fryer to 180°C. Once hot, dip sliced octopus into batter, and deep fry to a golden brown. Garnish with lemon and your favourite sauce.