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 (
    8322, 8324, 8323, 8325, 8326, 8327, 8328, 
    8329, 8332, 8645, 7546, 7547, 7548, 
    7545, 7665, 7556, 7667, 7661, 7508, 
    7929, 9730, 7925, 7928, 7927, 8065, 
    7926, 7930, 8647, 8635, 8637, 8638, 
    8641, 8636, 8639
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00125

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "37.31"
    },
    "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": 36,
            "rows_produced_per_join": 36,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (8322,8324,8323,8325,8326,8327,8328,8329,8332,8645,7546,7547,7548,7545,7665,7556,7667,7661,7508,7929,9730,7925,7928,7927,8065,7926,7930,8647,8635,8637,8638,8641,8636,8639))",
            "cost_info": {
              "read_cost": "21.11",
              "eval_cost": "3.60",
              "prefix_cost": "24.71",
              "data_read_per_join": "576"
            },
            "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": 1,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "9.00",
              "eval_cost": "0.18",
              "prefix_cost": "37.31",
              "data_read_per_join": "5K"
            },
            "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
7508 623M
7545 638M
7546 638M
7547 638M
7548 638M
7556 623M
7661 633M
7665 633M
7667 633M
7925 630M
7926 630M
7927 630M
7928 630M
7929 630M
7930 630M
8065 623,622,625M
8322 631M
8323 631M
8324 631M
8325 631M
8326 631M
8327 631M
8328 631M
8329 637M
8332 637M
8635 635M
8636 635M
8637 635M
8638 635M
8639 635M
8641 635M
8645 635M
8647 635M
9730 634M