The difference is the same for every cell layer combo:
Cell: The cell is the actual computation component, they take a single input, a past state and produce an output, new states. These actually perform the step function which contain the computation of a GRU cell for example.
RNN Layer: These layers wrap the corresponding cells to apply the same cell to multiple timesteps. So the cell is iterated over the input sequence and collect the output(s) based on extra options such as return_sequences.