GNH is trademark of Bhutan. It is originated from the kingdom of Bhutan after the great fourth of Bhutan concluded that to achieve a balanced and sustainable form of development, previous measuring instrument; Gross Domestic Product did not serve the purpose; and thus the philosophy of Gross National Happiness is born. For Bhutan, vision of GNH has guided Bhutan’s development and policy formation. In another word, all the development policies had to scan with GNH lens. The approach aims to balance modernity with tradition it is also known for “Middle Path”. Thus, the fifth King of Bhutan always reminds us that “GNH is development with Value”.