Tourism is one of the most preferred and well-accepted ways of spending leisure time. The natural urge and appetite of every human being for gaining new experiences and eagerness to get entertained and educated are the main drivers of tourism. Tourism is one of the largest and fastest-growing economic sectors in the world which is directly concerned with generating services, products, employment, and investments. Being a service-based and relationship rich industry, the competitiveness of tourism industry is largely determined by its human resource which is regarded as the most vital asset and the chief source of sustainable competitive advantage. Therefore, the present study intends to summarize the role and significance of human resources in the tourism industry with special reference to Jammu and Kashmir primarily through the use of secondary data. The study established that there exists a positive and coherent association between human resources and the development of the tourism industry. It is such a resource of the tourism industry that appreciates and advances with time and supports the organization in crafting and executing its policies and strategies. It also play a very crucial role in the promotion, growth and sustainable development of the industry. The study is believed to serve as a valuable tool for researchers to understand the importance of human resources in tourism and take this research area forward. It is equally important for the tourism administration and policymakers to formulate strategies for professional management and development of human resources. Moreover, the study makes a significant contribution to the existing body of knowledge in the area of tourism management.