Question
Why does $\mathrm{BF}_3$ behave as Lewis acid?

Answer

In $\mathrm{BF}_3$ there are six electrons around Boron after sharing with fluorine atoms and hence Boron is electron deficient. B in $\mathrm{BF}_3$ can accept lone pair of electrons in the vacant 2 p orbital of Boron and so behaves as Lewis acid as its octet is not complete.

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