Explore the untouched charm of Sikkim and Bhutan, two Himalayan gems where tradition, nature, and spirituality live in harmony. Picture yourself wandering through Sikkim, India’s first organic state, or experiencing Bhutan, the world’s only carbon-negative country. As you travel through these serene landscapes, mindful choices will not only elevate your experience but also help preserve their purity and cultural richness.

Deepening Your Cultural Immersion

In both Sikkim and Bhutan, Buddhism plays a central role in everyday life. Understanding and respecting local customs allows you to engage more deeply with the people and their heritage.

• Dress with Respect: Covering shoulders and knees when entering monasteries (Lhakhangs) and dzongs shows humility and understanding.
• Walk Mindfully: Always move clockwise around religious sites and prayer wheels—this practice reflects centuries-old beliefs.
• Celebrate the Culture: Festivals like Sikkim’s Losar or Bhutan’s Tshechus offer vibrant glimpses into traditional life. When attending, observe quietly and follow the community’s guidance.

 

Minimising Your Environmental Footprint

Both regions set strong examples in eco-conscious tourism. Bhutan’s carbon-negative achievement and Sikkim’s plastic ban are testaments to their deep commitment to sustainability.

• Carry Reusables: Bring a refillable bottle, reusable bags, and avoid single-use plastics wherever possible.
• Eco-friendly Toiletries: Opt for biodegradable products and dispose of waste properly, especially when exploring rural or high-altitude regions.
• Save Water and Energy: Simple habits—like turning off taps and lights—go a long way in conserving resources.

 

Empowering Local Communities

Travel that benefits the locals is not only more authentic—it’s more fulfilling. Here’s how you can make your journey supportive and sustainable:

• Stay Local: Sikkim’s homestays and Bhutan’s community-based lodges let you experience daily life up close, while your spending directly supports the hosts.
• Dine Authentically: Try traditional dishes like momos, thukpa, and gundruk in Sikkim, or ema datshi and phaksha paa in Bhutan. Eating locally supports farmers and cuts down on food transport emissions.
• Shop Handcrafted: Pick up souvenirs directly from artisans—your purchase helps keep centuries-old skills alive.
• Hire Local Guides: Not only do they offer fascinating insights into culture and history, but you’re also helping their livelihood thrive.

Respecting Natural Treasures

Sikkim and Bhutan are teeming with unique biodiversity. Protecting this natural beauty is part of what makes eco-travel in the Eastern Himalayas so special.

• Stick to the Trail: During treks, always follow marked paths to avoid harming fragile ecosystems.
• Wildlife Etiquette: Observe animals from a safe distance. Avoid loud noises and do not feed or touch wildlife.
• Use Resources Wisely: Whether you’re staying in a mountain village or a remote camp, be thoughtful with your use of firewood and water.
• Choose Low-impact Travel: Whenever you can, walk, cycle, or use public transportation. It’s a small step that makes a big difference.

 

More Tips for a Meaningful Journey

• Ask First When  Photographing: A little courtesy goes a long way when you’re about to take someone’s photo.
• Be Altitude Aware: Areas of high elevation may be uncomfortable. Drink plenty of fluids, take it slow, and pay attention to how you’re feeling.
• Help with conservation: Make a donation to (or volunteer with) local groups dedicated to protecting nature and culture.

Ready to Travel the Responsible Way?

Travelling through Sikkim and Bhutan isn’t just about seeing the sights—it’s about forming meaningful connections, leaving a positive impact, and experiencing the region with respect and care.

With Tripjyada, you can plan a responsible journey that’s smooth, safe, and supportive of local communities. From booking eco-friendly accommodations to exploring hidden gems with local guides, we help you travel thoughtfully.

The moment you cross into Sikkim, a sense of calm washes over you, carried by the distant, yet invigorating, winds. Melli, your initial point of entry, offers a breathtaking preview of Sikkim’s beauty, drawing you into the state’s enigmatic charm – it truly feels like entering a different world. Among its fascinating facets is Sikkim’s unique exemption from Income Tax. Let’s explore the reasons behind this exceptional policy and what it could mean for your visit to this remarkable state.

 

Context of the Time: 

Before 1975, Sikkim wasn’t just a state in India; it was an independent kingdom with its own governance, distinct financial regulations and tax laws within the legal system. The Sikkim Income Tax Manual of 1948 was the governing document for taxation within the kingdom. According to this manual, the Sikkimese subjects were liable to pay taxes that were separate from the taxation laws prevailing in India at that time.

This complicated system of taxation regulations was in favour of its own inhabitants’ needs. The fact that it had an existing income tax system before joining India is a crucial context for understanding the later exemptions, as it had its own pre-established norms.

 

The Merger Agreement (Article 371F):

The Merging of Sikkim and India was not a simple thing to execute, as Sikkim’s cultural identity also needed to be considered and with that came regulations for the preservation and favour of Sikkim’s inhabitants. Article 371F of the Indian Constitution was specifically inserted to accommodate these special circumstances. This article provided Sikkim with several unique provisions that don’t apply to other states. 

Among many such provisions was the continuity of several pre-existing laws that were deeply rooted in the socio-economic background of Sikkim, one of which was the tax law, as it would disrupt the economic well-being of the Sikkimese people and undermine the trust built during the integration process. 

 

The Legal Roadmap:

The actual legal mechanism for the income tax exemption is enshrined in Section 10(26AAA) of the Income Tax Act, 1961, which was also specifically introduced through the Union Budget of 2008. It explicitly states that the income of an individual, being a Sikkimese, is exempt from income tax if that income accrues or arises in Sikkim, or through dividends or interest on securities.

This legislative decision provided a clear legal basis for tax exemption and was directly applicable to the Tax Authorities. It also signifies the Indian government’s commitment to upholding the promises made during Sikkim’s integration.

 

Requirements:

Originally, the criteria were holding the Sikkim Subject Certificate as of April 26, 1975 and their descendants. This certification was the official document for the identification of residents of Sikkim before the merger.

Over time, some of the long-time residents did not have the Certificate and were deeply integrated into the Sikkimese society. Subsequent changes have significantly broadened the definition after the ruling of the Supreme Court of India.

The concept of domicile in Sikkim before the merger date became another key criterion. This acknowledges individuals who had made Sikkim their permanent home before its integration with India.

Initially, women of Sikkimese origin, marrying a man outside of Sikkim, would lose the tax-exemption status. Although the recent Supreme Court judgments have addressed this issue. Ensuring that their Sikkimese identity and associated privileges, including tax exemption, are maintained. 

 

The changing definitions of who qualifies to be Sikkimese accentuate the ongoing effort to ensure and hold the implications of Article 371F and its intent behind Tax-Exemption. The non-locals may be mildly aware of these nuances around Sikkimese Rights and Identities.

Sikkim’s distinct cultural identity, like that of any vibrant state, provides unique perspectives on the human experience. Beyond a superficial glance lies a story of resilience, where the state has navigated challenges while safeguarding its cultural essence. The Income Tax Exemption is a significant outcome of this journey, now integral to Sikkim’s socio-economic stability.

When will you step into this enchanting land? Sikkim is ever-ready to embrace you, offering both tranquil havens for reflection and thrilling opportunities for adventure. I

Do you ever wonder about the top places to visit in Meghalaya?

Here in this blog, we are going to introduce you to the best places to visit in Meghalaya, that you shouldn’t miss during your Meghalaya tour.

So, let’s dive into Meghalaya’s charm

Located in the northeastern part of India, Meghalaya is a land of rolling hills, impressive valleys, and dense forests.

This state is divided into three main regions: Khasi Hills, Jaintia Hills, and Garo Hills, each has its unique geographical and cultural identity.

However, Meghalaya is often referred to as the “Abode of Clouds,” due to the misty hills and verdant landscapes.

Not only this, but it has another name also

During British rule, Shillong, the state’s capital and also one of the top places to visit in Meghalaya, was nicknamed the “Scotland of the East”.

But why?

It is due to its rolling hills and romantic climate that resemble the Scottish Highlands.

Meghalaya is also renowned for its high rainfall, making it one of the wettest regions on Earth.

Now, you have come to know a brief about Meghalaya. Now it is time to uncover the top places to visit in Meghalaya.

So, are you ready?

Top Places to Visit in Meghalaya

Meghalaya offers a blend of natural beauty, cultural diversity, and adventure. From exploring the living root bridges in Cherrapunji to wandering through the sacred caves of Mawphlang, there is no shortage of captivating sights.

So, whether you’re an adventure seeker, nature lover, or history enthusiast, Meghalaya has something unique to offer. Here are some of the best places to visit in Meghalaya, that make this place even more attractive than you imagine.

1. Cherrapunji

Cherrapunji, often regarded as one of the wettest places on Earth, is a town in the East Khasi Hills of Meghalaya.

The town is famous for its Double Decker Living Root Bridges, created by the local Khasi tribe. Cherrapunji is also home to the sparkling Nohkalikai Waterfalls, which is the tallest plunge waterfall in India.

The Mawsmai Cave, with its captivating limestone formations, and the Seven Sisters Falls, also add to the charm of this beautiful destination.

Specialty: One of the wettest places on Earth.

Attractions: Double Decker Living Root Bridges, Nohkalikai Waterfalls, Mawsmai Cave, Seven Sisters Falls.

2. Balpakram National Park

Balpakram National Park, located in the Garo Hills of Western Meghalaya, is a paradise for nature enthusiasts and wildlife lovers. It is one of the most attractive places to visit in Meghalaya.

Besides, this place is often compared to the Grand Canyon due to its stunning geological formations and its rich biodiversity.

It also contains a variety of rare and exotic species, including the elusive Red Panda, Wild Buffalo, Marbled Cat, and Lesser Panda. Indian Bison can also be found roaming the park’s dense forests.

Specialty: Rich biodiversity, often compared to the Grand Canyon.

Attractions: Red Panda, Wild Buffalo, Marbled Cat, Lesser Panda, Indian Bison.

3. Shillong

Do you know which place is called the “Scotland of the East,”?

It is Shillong, the capital of Meghalaya, serving as one of the best places to visit in Meghalaya.

But why?

It is due to its beautiful atmosphere and glorious environment along with rolling hills, and pine forests.

The city also offers a blend of natural beauty and cultural experiences, with attractions like Shillong Peak, which provides cool views of the surrounding landscapes, and Ward’s Lake.

Additionally, here the Don Bosco Museum offers insights into the rich cultural history of Northeast India, while Elephant Falls, a cascading waterfall is a favorite among visitors.

Specialty: Known as the “Scotland of the East.”

Attractions: Shillong Peak, Ward’s Lake, Don Bosco Museum, Elephant Falls.

4. Elephant Falls

Elephant Falls is one of the most popular places to visit in Meghalaya, which is known for its multi-tiered cascade that flows down through green forests.

But do you know why a waterfall is named after an elephant?

And

Why it is considered one of the most attractive places to visit in Meghalaya?

Ok, let me tell you

Actually, the name “Elephant Falls” was derived from a rock nearby that resembled an elephant, although the rock was destroyed in an earthquake.

The falls are best visited during the monsoon season when the water flow is at its peak, creating a stunning sight.

You can also explore the different tiers of the waterfall through well-maintained footpaths and enjoy the soothing sounds of nature.

So, are you excited to explore this wonder?

Specialty: Majestic waterfall surrounded by lush greenery.

Attraction: Multi-tiered cascade

5. Double-Decker Living Root Bridge

The Double-Decker Living Root Bridge in Cherrapunji is a remarkable example of man’s harmony with nature.

Do you know, that this structure is created with the roots of the Ficus elastica tree?

Yes.

Originally it was a rubber plant, which was guided and manipulated over decades by the Khasi people to form strong, natural bridges.

Also, the design of the bridge is quite attractive, acting as a symbol of the sustainable practices of the local tribes.

Although the trek to the bridge can be challenging, the reward is an adventurous experience, walking across a living structure surrounded by tropical rainforest.

Specialty: A unique natural bridge made from the roots of an Indian rubber tree.

Attraction: A bridge made with roots

6. Don Bosco Museum

The next one is the Don Bosco Museum in Shillong. It is a treasure trove of cultural artifacts, showcasing the rich history and heritage of Northeast India, making it one of the best places to visit in Meghalaya.

It is spread over seven floors and the museum contains a vast collection of artifacts, textiles, tools, and weapons from various tribes across the region.

Besides, the museum’s galleries offer a deep dive into the diverse cultures, traditions, and lifestyles of the indigenous communities.

In addition to this, it also features unique exhibits and a skywalk that provides panoramic views of Shillong.

The Don Bosco Museum is not just a museum but a cultural hub, offering insights into the vibrant and colorful history of the Northeast.

Specialty: Showcases the cultural history of Northeast India.

7. Kyllang Rock

Next is Kyllang Rock, which is located in the West Khasi Hills near Shillong.

It is a massive granite formation that rises majestically from the surrounding landscape. This giant dome-shaped rock is estimated to be millions of years old and offers panoramic views of the faraway hills and valleys below.

The rock is surrounded by dense forests, and home to a variety of plants and animals, including rare orchids and bird species.

Besides, it is also a popular spot for trekking and rock climbing, offering adventure enthusiasts a thrilling experience in the heart of nature., making this place as one of the places to visit in Meghalaya.

Specialty: A giant rock formation offering panoramic views.

8. Mawlynnong Village

The next one is the Mawlynnong Village, often referred to as the “Cleanest Village in Asia,”.

Located in the East Khasi Hills, this village is known for its fine cleanliness, well-maintained pathways, and eco-friendly practices.

The villagers have taken great pride in keeping their surroundings neat and clean, earning Mawlynnong international recognition.

Beyond its cleanliness, the village is also famous for its scenic beauty, with greenery, flowering gardens, and stunning views of the Bangladesh plains.

You can also explore the village’s Living Root Bridges, bamboo treehouses, and experience the warm hospitality of the Khasi people. All these make this area one of the places to Visit in Meghalaya.

Specialty: Cleanest village in Asia with beautiful landscapes.

9. Baghmara

Let’s move to a place, that you can’t exclude from your places to visit in Meghalaya list.

But why?

Let’s see the place with its charm

It is Baghmara, located in the South Garo Hills of Meghalaya, and is a haven for wildlife enthusiasts and adventure seekers.

The town is surrounded by dense forests, and it offers home to a variety of exotic species, including elephants, red pandas, and a wide array of birdlife.

This place is also famous for its limestone caves, such as the Siju Cave, known for its unique formations and underground streams, making it an ideal destination for those looking to explore the natural beauty of Meghalaya.

Additionally, the nearby Simsang River offers opportunities for fishing and boating, adding to the town’s charm.

Specialty: Wildlife haven with exotic species and limestone caves.

10. Nohkalikai Falls

Now it’s Nohkalikai Falls, located near Cherrapunji, is one of the most dramatic waterfalls in India.

Do you know that Nohkalikai waterfall is the tallest waterfall in India?

Yes, this is right

It has a height of 1,115 feet, known as the tallest plunge waterfall in the country.

Besides, there is a story related to its name?

Are you interested in that?

Ok. I’ll tell you

Originally, this waterfall is named after a tragic local legend of a woman named Ka Likai, who, in despair, threw herself off the cliff, giving the falls its name, which translates to “Jump of Ka Likai.”

Nohkalikai Falls looks best during the monsoon season for its strong currents.

Specialty: Tallest plunge waterfall in the country.

11. Mawsmai Cave

Let’s move to another best places to visit in Meghalaya.

It is Mawsmai Cave, which is a limestone cave. It allows you to experience its narrow passages, impressive stalactites, stalagmites, and intricate natural formations.

The cave is well-lit, making it accessible for visitors, but it still retains an air of mystery and adventure. Also, the cave is part of a network of underground caves in the region, each with its own unique features.

Specialty: A thrilling underground cave with rich vegetation.

12. Umiam Lake

Move to Umiam Lake, known as Barapani, is a man-made reservoir located just 15 kilometers north of Shillong. It also serves as one of the best places to visit in Meghalaya.

It is surrounded by hills and dense forests; the lake is a popular destination for both locals and tourists. You can also enjoy here water-based activities, including boating, kayaking, and water sports. It makes it a favorite spot for adventure seekers.

Besides, the tranquil environment and stunning views, particularly during sunrise, provide a perfect setting for relaxation and photography.

Specialty: A picturesque man-made reservoir surrounded by green hills.

13. Tura

The next one is Tura, which is located in the West Garo Hills of Meghalaya, is a town known for its rich cultural heritage and natural beauty.

This place is packed with dense forests and rolling hills, offering a tranquil escape from the hustle and bustle of city life.

In addition to this, the town contains a diverse range of wildlife, including elephants, leopards, and a variety of bird species, making it a popular destination for wildlife enthusiasts.

Also, the nearby Nokrek National Park, a UNESCO Biosphere Reserve, is a major attraction, known for its dense forests and rare species.

To make your journey more adventurous, you shouldn’t exclude it from one of your places to visit in Meghalaya list.

Specialty: Serene environment and rich wildlife.

14. Jowai

Jowai, the scenic town located in the West Jaintia Hills of Meghalaya, is known for its stunning landscapes, waterfalls, and cultural heritage.

The town is surrounded by green-covered hills, with the Tyrshi Falls being one of the major places to visit in Meghalaya.

Jowai is also famous for its ancient monoliths, such as those found in Nartiang, which offer a glimpse into the region’s rich history.

Specialty: Scenic town known for waterfalls and monoliths.

Attractions: Tyrshi Falls, Nartiang Monoliths, Syntu Ksiar.

15. Dawki

Dawki is a small town near the India-Bangladesh border, renowned for the crystal-clear waters of the Umngot River. The river’s clarity is so exceptional that boats appear to float on air, making it a popular spot for photography and boating.

Dawki is also an important trade route between India and Bangladesh, adding a unique cultural blend to the area.

So, if you want to make your Meghalaya tour more attractive, then don’t forget to consider this place as one of the best places to visit in Meghalaya.

Specialty: Famous for the crystal-clear Umngot River.

Location: Near the India-Bangladesh border.

16. Williamnagar

Williamnagar, the headquarters of the East Garo Hills district, is a town rich in history and natural beauty.

Situated along the banks of the Simsang River, Williamnagar is surrounded by deep forests and offers a serene environment for visitors.

The town is known for its historical significance, which reminds us of the battles fought during the Garo rebellion against the British.

Nearby attractions include the Domre Falls and the serene landscapes of the Nokrek Biosphere Reserve, which is home to a variety of wildlife and exotic flora.

Williamnagar’s blend of history, culture, and natural beauty makes it one of the unique places to visit in Meghalaya.

Specialty: Rich in history and natural beauty.

Attractions: Simsang River, Domre Falls.

17. Laitlum Canyon

Laitlum Canyon, located near Shillong, is one of the most breathtaking places to visit in Meghalaya. The name “Laitlum” translates to “end of the hills,” and the canyon lives up to its name, offering panoramic views of deep gorges, rolling hills, and distant villages.

The area is considered the best place for trekkers and nature lovers as it has trails that lead through wide landscapes, offering spectacular views at every turn.

The tranquil atmosphere and the deep beauty of the canyon, especially during sunrise and sunset, make it a perfect spot for photography and meditation.

Specialty: Offers views of the surrounding valleys.

18. Mawsynram

Do you love to see distant rains in the lap of mountains?

Everybody loves this

Right?

Here Mawsynram holds the title of the wettest place on Earth, with its wide green landscapes and strong rainfall creating a paradise for nature lovers.

This village, located in the East Khasi Hills, is known for its dense forests, picturesque waterfalls, and unique geological formations.

One of the main attractions in Mawsynram is the Mawjymbuin Cave, which features a naturally formed Shiva Lingam, attracting both tourists and devotees.

Always remember to include this place as one of the best places to visit in Meghalaya list.

Specialty: Wettest place on Earth with lush green landscapes.

Attractions: Mawjymbuin Cave, waterfalls, and green meadows.

19. Mawphlang Sacred Forest

Mawphlang Sacred Forest, located about 25 kilometers from Shillong, is a place of deep cultural and ecological significance.

The forest is considered sacred by the Khasi tribe, and ancient rituals are still performed here to honor the forest spirits.

Mawphlang is also a biodiversity hotspot, home to a wide variety of rare plants, medicinal herbs, and ancient trees, making it one of the best places to visit in Meghalaya.

Specialty: Sacred forest with ancient rituals and biodiversity.

These are the places to visit in Meghalaya that you must explore during your Meghalaya tour.

So, which places do you explore first? Instagram