FreeRTOS/Source/Portable, In this Portable directory we have specific code for Processor.

Is it BSP for specific processor?

What are you asking here? You cannot have a BSP for a specific processor unless that processor is only ever used on one board.

The code in the portable sub directories is code to port FreeRTOS to specific processors as you say. As these processors are used on many different boards then the code in the portable directory is not a BSP.

The code in the demo sub directories contain projects that show how to run FreeRTOS on specific boards, so this is more of a BSP than the portable code.