How to write the code to make hierarchical ALV?

You must use REUSE_ALV_HIERSEQ_LIST_DISPLAY function.

Sample code for output:

*&---------------------------------------------------------------------*
*&      Form  output
*&---------------------------------------------------------------------*
FORM output.


*        menge_muh LIKE ekbe-menge,
  CLEAR gs_fcat.
  gs_fcat-fieldname     = 'XBLNR_MUH'.
  gs_fcat-tabname       = 'ITAB_MUH'.
  gs_fcat-col_pos       = 1.
  gs_fcat-outputlen     = 18.
  gs_fcat-seltext_s     = 'Ýrsaliye No'.
  APPEND gs_fcat TO gt_fcat.
  CLEAR gs_fcat.
  gs_fcat-fieldname     = 'MENGE_MUH'.
  gs_fcat-tabname       = 'ITAB_MUH'.
  gs_fcat-col_pos       = 2.
  gs_fcat-outputlen     = 18.
  gs_fcat-seltext_s     = 'Miktar'.
  APPEND gs_fcat TO gt_fcat.

*        dmbtr_muh LIKE ekbe-dmbtr,
  CLEAR gs_fcat.
  gs_fcat-fieldname     = 'DMBTR_MUH'.
  gs_fcat-tabname       = 'ITAB_MUH'.
  gs_fcat-col_pos       = 3.
  gs_fcat-outputlen     = 18.
  gs_fcat-seltext_s     = 'Tutar'.
  APPEND gs_fcat TO gt_fcat.

*        waers_muh LIKE ekbe-waers,
  CLEAR gs_fcat.
  gs_fcat-fieldname     = 'WAERS_MUH'.
  gs_fcat-tabname       = 'ITAB_MUH'.
  gs_fcat-col_pos       = 4.
  gs_fcat-outputlen     = 12.
  gs_fcat-seltext_s     = 'Para Birimi'.
  APPEND gs_fcat TO gt_fcat.

*        matnr_muh LIKE ekbe-matnr,
  CLEAR gs_fcat.
  gs_fcat-fieldname     = 'MATNR_MUH'.
  gs_fcat-tabname       = 'ITAB_MUH'.
  gs_fcat-col_pos       = 5.
  gs_fcat-outputlen     = 10.
  gs_fcat-seltext_s     = 'Malzeme No'.
  APPEND gs_fcat TO gt_fcat.

*        ernam_muh     LIKE ekbe-ernam,
  CLEAR gs_fcat.
  gs_fcat-fieldname     = 'ERNAM_MUH'.
  gs_fcat-tabname       = 'ITAB_MUH'.
  gs_fcat-col_pos       = 6.
  gs_fcat-outputlen     = 16.
  gs_fcat-seltext_s     = 'Yaratan'.
  APPEND gs_fcat TO gt_fcat.

********itab_zgi*****************
*        ebeln LIKE ekbe-ebeln,
  CLEAR gs_fcat.
  gs_fcat-fieldname     = 'EBELN'.
  gs_fcat-tabname       = 'ITAB_ZGI'.
  gs_fcat-col_pos       = 1.
  gs_fcat-outputlen     = 20.
  gs_fcat-seltext_s     = 'Sipariþ'.
  APPEND gs_fcat TO gt_fcat.

*        ebelp LIKE ekbe-ebelp,
  CLEAR gs_fcat.
  gs_fcat-fieldname     = 'EBELP'.
  gs_fcat-tabname       = 'ITAB_ZGI'.
  gs_fcat-col_pos       = 2.
  gs_fcat-outputlen     = 5.
  gs_fcat-seltext_s     = 'Kalem'.
  APPEND gs_fcat TO gt_fcat.

*  vgabe like ekbe-vgabe,
  CLEAR gs_fcat.
  gs_fcat-fieldname     = 'VGABE'.
  gs_fcat-tabname       = 'ITAB_ZGI'.
  gs_fcat-no_out        = 'X'.
  APPEND gs_fcat TO gt_fcat.

*        gjahr LIKE ekbe-gjahr,
  CLEAR gs_fcat.
  gs_fcat-fieldname     = 'GJAHR'.
  gs_fcat-tabname       = 'ITAB_ZGI'.
  gs_fcat-no_out        = 'X'.
  APPEND gs_fcat TO gt_fcat.


*        bewtp LIKE ekbe-bewtp,
  CLEAR gs_fcat.
  gs_fcat-fieldname     = 'BEWTP'.
  gs_fcat-tabname       = 'ITAB_ZGI'.
  gs_fcat-no_out        = 'X'.
  APPEND gs_fcat TO gt_fcat.

*        bwart LIKE ekbe-bwart,
  CLEAR gs_fcat.
  gs_fcat-fieldname     = 'BWART'.
  gs_fcat-tabname       = 'ITAB_ZGI'.
  gs_fcat-no_out        = 'X'.
  APPEND gs_fcat TO gt_fcat.

*        budat LIKE ekbe-budat,
  CLEAR gs_fcat.
  gs_fcat-fieldname     = 'BUDAT'.
  gs_fcat-tabname       = 'ITAB_ZGI'.
  gs_fcat-no_out        = 'X'.
  APPEND gs_fcat TO gt_fcat.

*        menge LIKE ekbe-menge,
  CLEAR gs_fcat.
  gs_fcat-fieldname     = 'MENGE'.
  gs_fcat-tabname       = 'ITAB_ZGI'.
  gs_fcat-col_pos       = 3.
  gs_fcat-outputlen     = 18.
  gs_fcat-seltext_s     = 'Miktar'.
  APPEND gs_fcat TO gt_fcat.

*        dmbtr LIKE ekbe-dmbtr,
  CLEAR gs_fcat.
  gs_fcat-fieldname     = 'DMBTR'.
  gs_fcat-tabname       = 'ITAB_ZGI'.
  gs_fcat-col_pos       = 4.
  gs_fcat-outputlen     = 18.
  gs_fcat-seltext_s     = 'Tutar'.
  APPEND gs_fcat TO gt_fcat.

*        waers LIKE ekbe-waers,
  CLEAR gs_fcat.
  gs_fcat-fieldname     = 'WAERS'.
  gs_fcat-tabname       = 'ITAB_ZGI'.
  gs_fcat-col_pos       = 5.
  gs_fcat-outputlen     = 12.
  gs_fcat-seltext_s     = 'Para Birimi'.
  APPEND gs_fcat TO gt_fcat.

*        xblnr LIKE ekbe-xblnr,


*        matnr LIKE ekbe-matnr,
  CLEAR gs_fcat.
  gs_fcat-fieldname     = 'MATNR'.
  gs_fcat-tabname       = 'ITAB_ZGI'.
  gs_fcat-col_pos       = 6.
  gs_fcat-outputlen     = 10.
  gs_fcat-seltext_s     = 'Malzeme No'.
  APPEND gs_fcat TO gt_fcat.

  CLEAR gs_fcat.
  gs_fcat-fieldname     = 'MAKTX'.
  gs_fcat-tabname       = 'ITAB_ZGI'.
  gs_fcat-col_pos       = 7.
  gs_fcat-outputlen     = 40.
  gs_fcat-seltext_s     = 'Malzeme Taným'.
  APPEND gs_fcat TO gt_fcat.

*        ernam LIKE ekbe-ernam,
  CLEAR gs_fcat.
  gs_fcat-fieldname     = 'ERNAM'.
  gs_fcat-tabname       = 'ITAB_ZGI'.
  gs_fcat-col_pos       = 8.
  gs_fcat-outputlen     = 16.
  gs_fcat-seltext_s     = 'Yaratan'.
  APPEND gs_fcat TO gt_fcat.

  gs_layout-expand_fieldname = 'EXPAND'.

  gs_keyinfo-header01 = 'XBLNR_MUH'.
  gs_keyinfo-item01   = 'XBLNR'.

  CLEAR gt_events.

  gs_event-name = 'TOP_OF_PAGE'.
  gs_event-form = 'TOP_OF_PAGE'.

  APPEND gs_event TO gt_events.

  CALL FUNCTION 'REUSE_ALV_HIERSEQ_LIST_DISPLAY'
       EXPORTING
            i_callback_program = gv_program_name
            is_layout          = gs_layout
            it_fieldcat        = gt_fcat
            i_tabname_header   = 'ITAB_MUH'
            i_tabname_item     = 'ITAB_ZGI'
            is_keyinfo         = gs_keyinfo
            i_save             = 'X'
            it_events          = gt_events
       TABLES
            t_outtab_header    = itab_muh
            t_outtab_item      = itab_zgi
       EXCEPTIONS
            program_error      = 1
            OTHERS             = 2.
  IF sy-subrc <> 0.
    MESSAGE ID sy-msgid
            TYPE sy-msgty
            NUMBER sy-msgno
            WITH sy-msgv1 sy-msgv2 sy-msgv3 sy-msgv4.
  ENDIF.

ENDFORM.                    " output

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