Amphoteric substances

A substance which can act both as Bronsted acid and Bronsted base are called amphoteric
substances. An amphiprotic substance is one which can both donate hydrogen ions (protons)
and also accept them.

Examples:
Water, metal oxides like aluminium oxide, amino acids and ions like HSO-4.

Water as an amphoteric
Water is amphoteric that is, it can act as both an acid and a base. The Brønsted-Lowry model
explains this, showing the dissociation of water into low concentrations of hydronium
and hydroxide ions:
H2O + H2O ⇌ H3O+ + OH−
Here, one molecule of water acts as an acid, donating an H+ and forming the conjugate base,
OH−, and a second molecule of water acts as a base, accepting the H+ ion and forming the
conjugate acid, H3O+.

For example, with HCl, water acts as a base in accepting a proton from the acid.
𝑯𝑪𝒍 + 𝑯𝟐 𝑶 → 𝑯𝟑 𝑶+ + 𝑪𝒍−
(acid) (Base)
However, water acts as an acid while donating a proton to ammonia.
NH3(aq) + H2O(l) ⇌ NH+4(aq) + OH−(aq)
(Base) (Acid)