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 (
    4700, 4846, 4735, 4843, 4164, 4712, 4753, 
    4734, 4711, 4844, 4709, 4660, 4713, 
    4650, 4719, 4845, 4710, 4842, 4704, 
    4647
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00124

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "47.41"
    },
    "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": 53,
            "rows_produced_per_join": 53,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (4700,4846,4735,4843,4164,4712,4753,4734,4711,4844,4709,4660,4713,4650,4719,4845,4710,4842,4704,4647))",
            "cost_info": {
              "read_cost": "23.56",
              "eval_cost": "5.30",
              "prefix_cost": "28.86",
              "data_read_per_join": "848"
            },
            "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": "13.25",
              "eval_cost": "0.27",
              "prefix_cost": "47.41",
              "data_read_per_join": "8K"
            },
            "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
4164 513,166,515M
4647 386,308,250,350,166,382M
4650 329,166,399M
4660 386,308,250,350,166,382M
4700 170,166,531M
4704 170,166,531M
4709 167,166,532M
4710 167,166,532M
4711 167,166,532M
4712 167,532,166M
4713 167,166,532M
4719 167,166,532M
4734 167,166,532M
4735 167,166,532M
4753 167,166,532M
4842 167,166,532M
4843 167,166,532M
4844 167,166,532M
4845 167,166,532M
4846 167,532,166M