Everyone do one or the other thing to earn his livelihood. During this endeavour, he either works for others or he works for himself. If he serves others and get money in return, he is called in service and if he works for himself and earns out of it, he is labeled as business man. There are n number of established businesses in the world and there are many ways to conduct the business. In simple words, business is the activity of fulfillment of the need of the customer in lieu of the payment received from him. The need could be of some product or some type of service. This need is based on the fact that none of the human being can produce or manufacture or generate all types of products and services needed for survival. This gives way to business. The gap between demand and supply of any commodity or service creates business. During COVID 19 era, normal business practices were hampered to a great extent and certain new business practices emerged. Some simple business models emerged during the course. Individuals identified the gap between demand and supply of certain commodities and ventured into owning their start ups. This research paper intends to identify and discuss such business practices which emerged during COVID 19 era.