Can I restrict size of the attachment and modify the attachment extensions allowed in service desk?

Yes, SapphireIMS has a setting to restrict the size of attachment and also the file extension.

To change the attachment size allowed, modify the value of setting key ‘Max file size(MB) allowed as attachment’ default being 300MB.

To modify extensions, please update setting key ‘Attachment file extension white-list filter’ default being ‘ANI,BMP,CAL,FAX,GIF,IMG,JBG,JPE,JPEG,JPG,MAC,PBM,PCD,PCX,PCT,PGM,PNG,PPM,PSD,PDF,RAS,TGA,TIFF,WMF,docx,doc,txt,docm,dot,dotx,dotm,docb,xls,xlt,xlm,xlsx,xlsm,xltx,xltm,xlsb,xla,xlam,xll,xlw,ppt,pot,pps,pptx,pptm,potx,potm,ppam,ppsx,ppsm,sldx,sldm,csv,ZIP’

Please refer Global Settings for setting this configuration.