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 (
    2393, 2394, 2395, 2396, 2397, 2398, 4058, 
    4192, 4193, 4226, 4227, 4294, 4295, 
    5624, 5625, 5900, 5899, 5934, 5935
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00161

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "79.16"
    },
    "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": 93,
            "rows_produced_per_join": 93,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (2393,2394,2395,2396,2397,2398,4058,4192,4193,4226,4227,4294,4295,5624,5625,5900,5899,5934,5935))",
            "cost_info": {
              "read_cost": "37.31",
              "eval_cost": "9.30",
              "prefix_cost": "46.61",
              "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": 4,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "23.25",
              "eval_cost": "0.47",
              "prefix_cost": "79.16",
              "data_read_per_join": "14K"
            },
            "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
2393 308,350,386,250,166,382M
2394 386,250,350,308,166,382M
2395 308,350,386,250,166,382M
2396 250,386,350,308,166,382M
2397 250,386,350,308,166,382M
2398 250,386,350,308,166,382M
4058 386,308,350,250,166,382M
4192 166,350,250,308,386,382M
4193 386,308,250,350,166,382M
4226 308,386,250,350,166,382M
4227 350,250,386,308,166,382M
4294 386,308,250,350,166,382M
4295 350,250,308,386,166,382M
5624 308,250,387,166,350,383M
5625 308,387,250,350,166,383M
5899 308,250,350,166,386,382M
5900 350,166,250,386,308,382M
5934 250,308,350,423,166,386,382M
5935 423,166,350,386,308,250,382M