Tourism refers to the business of providing accommodation and associated services to the people visiting places. it's undertaken for recreation, sight seen, pilgrimage, adventure etc. it's a short lived short term moment of people of destinations outside the place of their residence. It involves two elements, i.e., the journey to the destination and stay which suggests transportation and hospitality. Tourism infrastructure includes an outsized number of services, necessary to satisfy the requirements of tourists and increase satisfaction during their occupy the destination. Buddhism, one among the main religions of the planet, finds its roots in Northeastern India. Siddhartha Gautama or Buddha’s teaching laid the founding stone for brand spanking new line of thinking called Buddhism. Born within the Himalayan foothills, Siddhartha left his palace to measure the lifetime of a mendicant at the age of 29. Kushi Nagar may be a town and a historical place located within the north-eastern marginal area of Uttar Pradesh .This is often a Buddhist pilgrimage where Gautam Buddha had Mahaparinirvana. Siddharth Nagar district is named after prince Siddhartha, the pre- enlightenment name of Buddha, as he spent his early years  in Kapilavastu, parts of including territory during this district. Both the districts are famous for Lord Buddha as many pilgrims around the world visit here for recreational activity and delight . Not only followers of Buddhism but also people of various religion, community visit here to finish their curiosity for Buddha. Their may be a need for infrastructural development in both the districts. If infrastructure is well developed then their may be a great chance of revenue generation to the govt . The study is based on the relationship between the available infrastructure and therefore the achieved level of tourism development also the paper suggests that future tourism development depends on intensive investment in infrastructure and its modernization, as a crucial factor of development of the tourism sector. Thus it investigates the role of tourism industry in infrastructure development, hospitality, creation of employment and income-earning opportunities along side poverty reduction.

Keywords: Tourism, Baudh Pilgrimage, Hospitality, Employment Generation, Economic Development.