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There are several SQL statements you cannot use ROLLBACK as MySQL Implicitly Commits those Statements such as:

CREATE / ALTER / DROP DATABASE
CREATE /ALTER / DROP / RENAME / TRUNCATE TABLE
CREATE / DROP INDEX
CREATE / DROP EVENT
CREATE / DROP FUNCTION
CREATE / DROP PROCEDURE

For Such Statements it doesn't matter weather you are using explicit Commit or not the statement will Commit implicitly ass soon as you execute it.