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 (
    4437, 4867, 5300, 5466, 5511, 5867, 6590, 
    6675, 8301, 8303, 8304, 3474, 3538, 
    4236, 4826, 5419, 5495, 5907, 6706, 
    8324, 4082, 4755, 4890, 5423
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00132

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "50.01"
    },
    "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": 55,
            "rows_produced_per_join": 55,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (4437,4867,5300,5466,5511,5867,6590,6675,8301,8303,8304,3474,3538,4236,4826,5419,5495,5907,6706,8324,4082,4755,4890,5423))",
            "cost_info": {
              "read_cost": "25.26",
              "eval_cost": "5.50",
              "prefix_cost": "30.76",
              "data_read_per_join": "880"
            },
            "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": "13.75",
              "eval_cost": "0.28",
              "prefix_cost": "50.01",
              "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
3474 167,166,354M
3538 167,166,354M
4082 167,166,353M
4236 219,496M
4437 219,504M
4755 166,405,402,250,342,328,362,410M
4826 497,219,504M
4867 170,166,530M
4890 513,166,517M
5300 372,552,550M
5419 473,577,474M
5423 577,578M
5466 250,372,553,552,554,556M
5495 466,372,575M
5511 466,372,573M
5867 572,372,582M
5907 595M
6590 174,453,372,166,454,190M
6675 474M
6706 590M
8301 637M
8303 637M
8304 637M
8324 631M