If you send a GET request with an If-Modified-Since header, the server suports it and the file hasn't changed, the server will return a 304 response.
If you sent a HEAD request in the same circumstances, should the server send a 304 response or send back the full headers you would have sent had the file changed?
In short: is GET / HEAD equivalent when requesting a file that has not changed?
As per RFC
Based on the above, the HEAD request in the same circumstances should return 304.
Again, based on what the RFC has to say, both GET and HEAD should be equivalent.