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Synopsis Tourism is not only sight seeing and entertainment tourism has now acquired the status of a full fledged and widely acclaimed industry all over the world. The United Nations observes September 25 as the World Tourism Day. Some countries like Switzerland, India and Nepal have become the centre of visits by people all the world over due to climate mountaineering and architecture. The visiting people naturally spend money on food, travel and accommodation, which adds to the national income. Tourism is the basis of economic and cultural development. There are any regions in countries like India like Kashmir where the main source of income of the people is tourism. There are people who inspite of insurgency like to see Dal Lake, Gul Marg and Laddakh and the hotels in the boats are the source of income the western world is making scientific advances in tourism. They conduct studies in customer services, food services, hotel management and try to earn economic benefits as much as possible. It is difficult to say whether there are any political implications of tourism also. But the cultural impact of tourism is very deep. It is now argued that tourism is a source of cultural imperialism and the developing world is the victim of exploitation by the Western World.