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 (
    3750, 3830, 3517, 3592, 3600, 3874, 3365, 
    3879, 3753, 3230, 3303, 3376, 3412, 
    3554, 3530, 3545, 3555
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00175

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "50.66"
    },
    "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": 58,
            "rows_produced_per_join": 58,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (3750,3830,3517,3592,3600,3874,3365,3879,3753,3230,3303,3376,3412,3554,3530,3545,3555))",
            "cost_info": {
              "read_cost": "24.56",
              "eval_cost": "5.80",
              "prefix_cost": "30.36",
              "data_read_per_join": "928"
            },
            "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": "14.50",
              "eval_cost": "0.29",
              "prefix_cost": "50.66",
              "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
3230 450,424,423,166M
3303 450,424,423,166M
3365 424,423,452,166M
3376 492,424,423,166M
3412 451,424,423,166M
3517 329,166,344M
3530 423,424,166M
3545 423,424,450,166M
3554 423,424,166M
3555 423,424,166M
3592 424,423,452,166M
3600 424,423,166,492M
3750 452,424,423,166,492M
3753 492,452,424,423,166M
3830 452,424,423,166M
3874 423,452,424,166M
3879 452,347,329,424,423,166,492M