1) Ananias lied to the Holy SpiritIf you cannot comprehend how God’s power and authority are manifested, you should study the topic further and pray for clarity in understanding. Nowhere in the cited passage does it state that the Holy Spirit is God; it only mentions that they lied to God.
2) Peter equated that to lying to God
3) Ergo...the Holy Spirit is God
I hope this simple logic helps you,