 Tourism is Varanasi 's second most important industry . Over 3 million domestic and 200 @,@ 000 foreign tourists visit annually ( in 2005 and 2010 , respectively ) , most commonly for religious purposes . Most domestic tourists are from <unk> , West Bengal , <unk> Pradesh , and Uttar Pradesh , while the majority of foreign tourists are from Sri Lanka and Japan . The peak tourist season falls between October and March . In total , there are around 12 @,@ 000 beds available in the city , of which about one half are in inexpensive budget hotels and one third in <unk> . Overall , Varanasi 's tourist infrastructure is not well developed . 
