Bhutan has been ranked as the best country to visit in the Eastern Himalayas for 2020 by well known travelogue ‘Lonely Planet’. The Himalayan Kingdom is known for its pristine Himalayan setting and Buddhist culture. Bhutan’s success could positive sign for India as a significant proportion of tourists travelling to Bhutan go there through India with most of them including Sikkim and Darjeeling in their itinerary. Bhutan a country known for its negative carbon footprint is known to follow the policy of ‘high value- low volume tourism’ as it strives to actively avoid any degeneration to its environment. Visitors from non SAARC countries are required to pay USD 250 per head per day to the government, at the time of completion of their tour the government keeps an amount equalling $50 per tourist per day and reimburses the rest of the amount to the tour operators. This government control over tourism not only ensures how high revenue for the government but also makes sure that the government is able to to effectively regulate the quality of services being provided to the tourists.