Kullu and Manali are not the same. Kullu, considered the sister town of Manali, is located on the banks of the Beas River in the Kullu Valley. Manali is at a much higher altitude than Kullu. Kullu is known for shopping, rafting and more importantly as a gateway to Manali as Bhuntar airport is located in Kullu. While Kullu is a destination for nature lovers, Manali is a destination for honeymoon and backpacking.