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 (
    3682, 3767, 3950, 3644, 3659, 3766, 3864, 
    3940, 3436, 3739, 3444, 3785, 3442, 
    3787, 3945, 3438, 3770, 3865, 3793, 
    3447, 3450, 3772, 3795, 3788
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00153

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "54.01"
    },
    "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": 60,
            "rows_produced_per_join": 60,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (3682,3767,3950,3644,3659,3766,3864,3940,3436,3739,3444,3785,3442,3787,3945,3438,3770,3865,3793,3447,3450,3772,3795,3788))",
            "cost_info": {
              "read_cost": "27.01",
              "eval_cost": "6.00",
              "prefix_cost": "33.01",
              "data_read_per_join": "960"
            },
            "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": 3,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "15.00",
              "eval_cost": "0.30",
              "prefix_cost": "54.01",
              "data_read_per_join": "9K"
            },
            "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
3436 423,424,166,451M
3438 423,166,424,451M
3442 423,166,448M
3444 166,423,448M
3447 166,423,448M
3450 166,423,448M
3644 166,423,449M
3659 166,423,448M
3682 424,166,423,450M
3739 166,423,448M
3766 423,166,448M
3767 423,166,448M
3770 166,423,448M
3772 423,166,448M
3785 423,166,448M
3787 166,423,448M
3788 166,423,448M
3793 423,166,448M
3795 423,166,448M
3864 166,423,449M
3865 166,423,449M
3940 166,423,449M
3945 423,492,424,452,166M
3950 448,166,423,449M