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 (
    7741, 7740, 10024, 10023, 10027, 10026, 
    10022, 10028, 10140, 10141, 10142, 
    10143, 10144, 10145, 10146, 10147, 
    10224, 10223, 10222, 10227, 10226, 
    10228, 10229, 10230, 10233, 10234, 
    10276, 10277, 10278, 10294, 10295
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00160

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "38.96"
    },
    "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": 39,
            "rows_produced_per_join": 39,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (7741,7740,10024,10023,10027,10026,10022,10028,10140,10141,10142,10143,10144,10145,10146,10147,10224,10223,10222,10227,10226,10228,10229,10230,10233,10234,10276,10277,10278,10294,10295))",
            "cost_info": {
              "read_cost": "21.41",
              "eval_cost": "3.90",
              "prefix_cost": "25.31",
              "data_read_per_join": "624"
            },
            "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": 1,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "9.75",
              "eval_cost": "0.20",
              "prefix_cost": "38.96",
              "data_read_per_join": "6K"
            },
            "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
7740 340M
7741 340M
10022 457M
10023 662M
10024 662M
10026 382M
10027 382M
10028 457M
10140 234,166,236M
10141 234,166,236M
10142 234,166,236M
10143 234,166,236M
10144 234,166,236M
10145 234,166,236M
10146 443M
10147 443M
10222 236M
10223 236M
10224 236M
10226 459M
10227 459M
10228 236M
10229 236M
10230 236M
10233 236M
10234 236M
10276 340M
10277 340M
10278 340M
10294 459M
10295 459M