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 (
    5640, 5671, 5571, 5574, 5678, 5545, 5554, 
    5677, 5561, 5676, 5580, 5575, 5573, 
    5540, 5570, 5642, 5576, 5569
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00176

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "98.11"
    },
    "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": 117,
            "rows_produced_per_join": 117,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (5640,5671,5571,5574,5678,5545,5554,5677,5561,5676,5580,5575,5573,5540,5570,5642,5576,5569))",
            "cost_info": {
              "read_cost": "45.46",
              "eval_cost": "11.70",
              "prefix_cost": "57.16",
              "data_read_per_join": "1K"
            },
            "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": 5,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "29.25",
              "eval_cost": "0.59",
              "prefix_cost": "98.11",
              "data_read_per_join": "18K"
            },
            "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
5540 250,372,560,553,555,552,557,562M
5545 250,372,552,557,560,553,555,562M
5554 250,372,552,557,562,553,555,560M
5561 250,372,552,560,557,553,555,562M
5569 250,372,553,560,555,552,557,562M
5570 555,553,250,560,557,552,372,562M
5571 553,555,250,560,557,552,372,562M
5573 562,250,555,553,557,552,372,560M
5574 562,250,555,553,557,552,372,560M
5575 553,560,250,555,557,552,372,562M
5576 250,555,553,562,557,552,372,560M
5580 553,555,250,562,557,552,372,560M
5640 555,553,250,560,557,552,372,562M
5642 553,555,250,560,557,552,372,562M
5671 553,555,250,560,557,552,372,562M
5676 553,555,250,560,557,552,372,562M
5677 553,555,250,560,557,552,372,562M
5678 553,555,250,560,557,552,372,562M