Laravel Mail Attachment: Error while sending attachment

I have communication service to handle/send all the communication throughout the application. When I try to send an e-mail with attachment of size more than 100KB gives me below SQS exception. I am not able to understand why I am getting the exception.

I have changed php.ini for both cli/apache

post_max_size = 20M

upload_max_filesize = 20M

Exception Details;

Mail-Exception: [“[object] (AwsSqsExceptionSqsException(code: 0): Error executing “SendMessage” on “https://sqs.ap-south-1.amazonaws.com/**/dev-“; AWS HTTP error: Client error: POST https://sqs.ap-south-1.amazonaws.com/******/dev-**** resulted in a 400 Bad Request response:n<ErrorResponse xmlns=”http://queue.amazonaws.com/doc/2012-11-05/”>SenderI (truncated…)n InvalidParameterValue (client): One or more parameters are invalid. Reason: Message must be shorter than 262144 bytes.