In this paper, we have numerically investigated a metasurface based perfect absorber design established on the impedance matching phenomena. The paper comprises of two parts. In the first part, the device performance of the perfect absorber is studied which is composed of a silicon Nano-cylindrical meta-atoms periodically arranged on the thin gold layer. The device design is unique which works for both x-oriented and y-oriented polarized light, besides independent of the angle of incidence. In the second part of the paper, CO2 gas sensing application is explored by depositing a thin layer of functional host material polyhexamethylene biguanide polymer on the metasurface. The refractive index of the host material decreases due to the absorption of the CO2 gas. As a result, the resonance wavelength of the perfect absorber performs a prominent blueshift. With the help of the proposed sensor design based on metasurface, the CO2 gas concentration range of 0-524 ppm is detected. The maximum sensitivity of ~17.3 pm/ppm is acquired for the gas concentration of 434 ppm. The study presented in this work explores the opportunity of utilizing metasurface perfect absorber for gas sensing applications by employing the functional host materials.