SELECT 
  cscart_products_categories.product_id, 
  GROUP_CONCAT(
    IF(
      cscart_products_categories.link_type = "M", 
      CONCAT(
        cscart_products_categories.category_id, 
        "M"
      ), 
      cscart_products_categories.category_id
    )
  ) AS category_ids 
FROM 
  cscart_products_categories 
  INNER JOIN cscart_categories ON cscart_categories.category_id = cscart_products_categories.category_id 
  AND cscart_categories.storefront_id IN (0, 1) 
  AND (
    cscart_categories.usergroup_ids = '' 
    OR FIND_IN_SET(
      0, cscart_categories.usergroup_ids
    ) 
    OR FIND_IN_SET(
      1, cscart_categories.usergroup_ids
    )
  ) 
  AND cscart_categories.status IN ('A', 'H') 
WHERE 
  cscart_products_categories.product_id IN (
    4126, 4127, 4128, 4129, 4151, 4147, 4148, 
    4155, 4149, 4150, 4143, 4248, 4247, 
    4246, 4218, 4276, 4278, 4464, 4465, 
    4561, 4560, 4614, 4615
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00149

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "49.76"
    },
    "grouping_operation": {
      "using_filesort": false,
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "range",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "pt",
            "used_key_parts": [
              "product_id"
            ],
            "key_length": "3",
            "rows_examined_per_scan": 55,
            "rows_produced_per_join": 55,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (4126,4127,4128,4129,4151,4147,4148,4155,4149,4150,4143,4248,4247,4246,4218,4276,4278,4464,4465,4561,4560,4614,4615))",
            "cost_info": {
              "read_cost": "25.01",
              "eval_cost": "5.50",
              "prefix_cost": "30.51",
              "data_read_per_join": "880"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        },
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "eq_ref",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "softwarepirmam_hewadelivard_cscart_4.cscart_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 2,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "13.75",
              "eval_cost": "0.28",
              "prefix_cost": "49.76",
              "data_read_per_join": "8K"
            },
            "used_columns": [
              "category_id",
              "storefront_id",
              "usergroup_ids",
              "status"
            ],
            "attached_condition": "((`softwarepirmam_hewadelivard_cscart_4`.`cscart_categories`.`storefront_id` in (0,1)) and ((`softwarepirmam_hewadelivard_cscart_4`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`softwarepirmam_hewadelivard_cscart_4`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`softwarepirmam_hewadelivard_cscart_4`.`cscart_categories`.`usergroup_ids`))) and (`softwarepirmam_hewadelivard_cscart_4`.`cscart_categories`.`status` in ('A','H')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
4126 513,166,516M
4127 513,166,516M
4128 513,166,516M
4129 513,166,516M
4143 513,166,516M
4147 166,513,516M
4148 166,513,516M
4149 166,513,516M
4150 166,513,516M
4151 166,513,516M
4155 166,513,516M
4218 513,166,516M
4246 513,166,516M
4247 513,166,516M
4248 513,166,516M
4276 513,166,516M
4278 513,166,516M
4464 513,166,516M
4465 513,166,516M
4560 513,166,516M
4561 166,513,516M
4614 513,166,516M
4615 513,166,516M