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 (
    2363, 2364, 2365, 2369, 2370, 2371, 2373, 
    2374, 2708, 2709, 2710, 2802, 2842, 
    2843, 2844, 2845, 2846, 2847, 2854, 
    2855, 2856, 2857, 2858, 2859, 2938, 
    2939, 2940, 2941, 3142, 4928, 4916
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00223

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "68.56"
    },
    "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": 76,
            "rows_produced_per_join": 76,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (2363,2364,2365,2369,2370,2371,2373,2374,2708,2709,2710,2802,2842,2843,2844,2845,2846,2847,2854,2855,2856,2857,2858,2859,2938,2939,2940,2941,3142,4928,4916))",
            "cost_info": {
              "read_cost": "34.36",
              "eval_cost": "7.60",
              "prefix_cost": "41.96",
              "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": "19.00",
              "eval_cost": "0.38",
              "prefix_cost": "68.56",
              "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
2363 166,329,347M
2364 329,166,347M
2365 329,166,347M
2369 329,166,347M
2370 329,166,347M
2371 329,166,347M
2373 166,329,347M
2374 329,166,347M
2708 329,166,347M
2709 329,166,347M
2710 329,166,347M
2802 329,166,347M
2842 166,329,347M
2843 329,166,347M
2844 329,166,347M
2845 329,166,347M
2846 329,166,347M
2847 329,166,347M
2854 329,166,347M
2855 329,166,347M
2856 329,166,347M
2857 329,166,347M
2858 329,166,347M
2859 329,166,347M
2938 329,166,347M
2939 329,166,347M
2940 329,166,347M
2941 329,166,347M
3142 329,166,347M
4916 329,166,347M
4928 329,166,347M