Usually Lewis bases as my textbook says:
2.3 Ligands
The ligands are the ions or molecules bound to the central atom/ion in the coordination entity. This is better visualized as the combination of a Lewis acid (the central atom/ion) with a number of Lewis bases (ligands). The atom of Lewis base that forms the bond to the Lewis acid (central atom/ion) is called donor atom ...
According to me its not compulsory for a ligand to be a Lewis base, as $\ce{BF3}$ is a Lewis acid and can act as a ligand by accepting electrons from a metal in vacant orbital of boron. Is it true?