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 (
    4814, 2204, 1988, 3939, 5113, 3423, 6920, 
    3084, 4429, 4819, 7680, 3031, 3358, 
    4522, 5168, 4784, 1581, 1769, 4322, 
    4411, 4701, 1582, 4160, 2739
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00204

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "59.61"
    },
    "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": 67,
            "rows_produced_per_join": 67,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (4814,2204,1988,3939,5113,3423,6920,3084,4429,4819,7680,3031,3358,4522,5168,4784,1581,1769,4322,4411,4701,1582,4160,2739))",
            "cost_info": {
              "read_cost": "29.46",
              "eval_cost": "6.70",
              "prefix_cost": "36.16",
              "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": 3,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "16.75",
              "eval_cost": "0.34",
              "prefix_cost": "59.61",
              "data_read_per_join": "10K"
            },
            "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
1581 404,402,328,166,341M
1582 404,402,328,166,341M
1769 371,250,394M
1988 371,250,393M
2204 351,166,430M
2739 329,166,457M
3031 320,166,469M
3084 166,322,471M
3358 250,166,401,351,446M
3423 329,166,457M
3939 250,166,401,351,446M
4160 513,166,515M
4322 219,494,497,507M
4411 386,308,350,250,166,382M
4429 386,308,250,350,166,382M
4522 219,496M
4701 496,219,500M
4784 245,334,422M
4814 497,219,493M
4819 497,219,498M
5113 450,424,423,166M
5168 329,166,457M
6920 628M
7680 460M