This is a very subjective policy because popular b2b apps such as Slack, Zendesk, etc which have a wide reach are allowed, but more industry specific b2b apps are rejected even if our theoretical user base spans 10s of thousands of people simply because only clients of the business are able to use the app.
And btw this policy is not actually encoded in their rules[1] but 3.2 is the code they cite when rejecting your app. The rejection wording is as follows [2]:
"During our review, we found that this app was designed for a specific business or organization and not for general distribution on the App Store. Business apps available on the App Store are meant for use by a wide variety of external customers around the world.
As this app is not intended for general distribution, it cannot be made available on the App Store. We encourage you to review the other ways to distribute your business app and choose one that better meets your business needs."
[1] https://developer.apple.com/app-store/review/guidelines/
[2] https://developer.apple.com/forums/thread/122473 (not actually my thread but same rejection copy)