Tourism has been emphasized as one of the main sources of foreign exchange for different economies in the world, whereas most of the developing countries recognized hospitality, Travel, and Tourism as an inspiring element for socio-economic prosperity. Within previous decades, tourism satisfaction or "choice for destinations" were gradually transformed towards different segments as a paradigm shift. The nature of tourism provides a pathway on socio-economic development, whereby entrepreneurship

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... and venture creations, renewal of forgotten natural resources with new value addition, and diminishing the poverty line. Within this notion, COVID-19 Pandemic identified as a peripheral economic shock whereas distressing remarkably to the global economies contrarily by restricting human mobilization, entertainments, and events while negatively affecting the global economy. This paper adopts the Diamond model proposed by Porter by linking the vulnerability of the tourism industry in Sri Lanka during 1st-2nd waves of the pandemic. Research objectives were developed to identify the wayforwarding strategies on recovering the Tourism amid the COVID-19 pandemic, study sample had been derived by prioritizing the locked-down of the country by targeting key stakeholders, and data were qualitatively gathered. Within the light of the literature, each of the six facets has been identified as "Themes" and qualitatively discussed. As main findings, "situational forces" were emphasized as the most vibrant economic facet within the model, whereas the following main recommendations were proposed as way-forwarding strategies; (a) Safety, security, and political harmony of the country (b) Subsidies for tourism MSMEs and conducive environment for entrepreneurship. (c) Destination promotions / e-promotion platforms (d) Attracting foreign joint-ventures/ investments, (e) Healthy rivalry among the local firms and collective bargaining, (f) Prioritizing Spiritual, Health and wellness, Rural and Ayurveda tourism, (g) Popularizing Tea related Tourism through brand image of "Ceylon Tea"