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 (
    3060, 3061, 3069, 3070, 3071, 3072, 3289, 
    3832, 3831, 4232, 4233, 4347, 4348, 
    4349, 4350, 4466, 4467, 4468
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00156

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "45.31"
    },
    "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": 51,
            "rows_produced_per_join": 51,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (3060,3061,3069,3070,3071,3072,3289,3832,3831,4232,4233,4347,4348,4349,4350,4466,4467,4468))",
            "cost_info": {
              "read_cost": "22.36",
              "eval_cost": "5.10",
              "prefix_cost": "27.46",
              "data_read_per_join": "816"
            },
            "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": "12.75",
              "eval_cost": "0.26",
              "prefix_cost": "45.31",
              "data_read_per_join": "7K"
            },
            "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
3060 329,166,344M
3061 329,166,344M
3069 166,322,471M
3070 322,166,471M
3071 322,166,471M
3072 322,166,471M
3289 450,424,423,166M
3831 423,424,450,166M
3832 424,450,423,166M
4232 166,350,250,308,386,382M
4233 386,308,250,350,166,382M
4347 513,166,514M
4348 166,513,514M
4349 166,513,514M
4350 513,166,514M
4466 513,166,515M
4467 513,166,515M
4468 513,166,515M