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 (
    2286, 2685, 2341, 2623, 2774, 2455, 10033, 
    2444, 8398, 2304, 2354, 2374, 2438, 
    2499, 2453, 2581, 2110, 8484, 2250, 
    8485, 2454, 2303, 8488, 8486
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00190

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "65.21"
    },
    "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": 74,
            "rows_produced_per_join": 74,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (2286,2685,2341,2623,2774,2455,10033,2444,8398,2304,2354,2374,2438,2499,2453,2581,2110,8484,2250,8485,2454,2303,8488,8486))",
            "cost_info": {
              "read_cost": "31.91",
              "eval_cost": "7.40",
              "prefix_cost": "39.31",
              "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": "18.50",
              "eval_cost": "0.37",
              "prefix_cost": "65.21",
              "data_read_per_join": "11K"
            },
            "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
2110 322,166,340M
2250 435,372M
2286 438,328,402,250,166,439M
2303 166,378,443M
2304 166,378,443M
2341 424,423,450,166M
2354 401,351,166,446M
2374 329,166,347M
2438 454,453,174,372,166,190M
2444 170,166,357M
2453 170,166,357M
2454 166,170,357M
2455 454,453,372,166,174,190M
2499 166,234,236M
2581 166,234,236M
2623 166,234,236M
2685 234,166,236M
2774 461,372,464M
8398 236M
8484 453,174,454,166,372,190M
8485 453,174,454,166,372,190M
8486 174,372,454,166,453,190M
8488 166,453,174,372,454,190M
10033 166M