Answer :

BF3 is an electron-deficient species as the octet of boron is incomplete (1s2 2s2 2p1). According to Lewis concept e- deficient species are called lewis acid so BF3 will act as a lewis acid while NH3 (N=1s2 2s2 2p3) has a lone pair so it will act as a lewis base and it will donate its lone pair to the empty p-orbital of Boron through a coordinate bond to form an adduct.

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