For now I have tried to filter the messages based on Message Attribute Name="Class". As you can see in the below code
//Specify attribute list
List<string> AttributesList = new List<string>();
AttributesList.Add("Class");
receiveMessageRequest.MessageAttributeNames = AttributesList;
receiveMessageRequest.QueueUrl = urlSQS;
receiveMessageRequest.MaxNumberOfMessages = 10;
ReceiveMessageResponse receiveMessageResponse = objClient.ReceiveMessage(receiveMessageRequest);
But the messages are not been filtered based on the provided MessageAttributeName = "class".