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Roll out is kind of implementation in the sense that, if an implementation is already done for a country the same settings would be setup for the new country for which the roll out is being carried out. Some minor settings specific to that new country are anyway setup again. Major part of the already carried out settings are implemented for the new country based on the previously carried out implementation. A roll-out project takes the main customizing/programs done for a company an adapts it to the new company, working only on the small differences between the companies: eg: printouts, logos, company code... 
Incase of India additionally you will have to do CIN Settings.

also check the link: http://help.sap.com/saphelp_sm40/helpdata/en/6a/bf1603d4f0944c81366cef7427bd12/content.htm

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