An Enchanted Kingdom, the Land of The Thunder Dragon, is located between India and China. It is a small Himalayan Kingdom with rich natural resources and unique culture. Bhutan is a natural paradise with 71 percent of its total land under forest coverage with variety of flora and fauna. The musical flow of streams, beautiful scenes, and kind and compassionated local people make anyone from around the world to choose Bhutan as the best destiny to travel. The development philosophy of Bhutan is Gross National Happiness (GNH) which attempts to value ecological, cultural, spiritual well-being, and environmental conservation above economic activities. The Principle being -‘Tourism must be environmentally and ecologically friendly; socially and culturally acceptable and economically viable’.