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 (
    8159, 8166, 8173, 8174, 8183, 8188, 8195, 
    8196, 8199, 8211, 8221, 8231, 8242, 
    8244, 8252, 8277, 8280, 8284, 8288, 
    8292, 8295, 8296, 8300, 8321
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00387

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "37.21"
    },
    "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": 39,
            "rows_produced_per_join": 39,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (8159,8166,8173,8174,8183,8188,8195,8196,8199,8211,8221,8231,8242,8244,8252,8277,8280,8284,8288,8292,8295,8296,8300,8321))",
            "cost_info": {
              "read_cost": "19.66",
              "eval_cost": "3.90",
              "prefix_cost": "23.56",
              "data_read_per_join": "624"
            },
            "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": "9.75",
              "eval_cost": "0.20",
              "prefix_cost": "37.21",
              "data_read_per_join": "6K"
            },
            "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
8159 623,622,625M
8166 637M
8173 621M
8174 621M
8183 623,622,625M
8188 623,622,625M
8195 623M
8196 623,622,625M
8199 623M
8211 623,622,625M
8221 623,622,625M
8231 623M
8242 451M
8244 449M
8252 623M
8277 449M
8280 448M
8284 623M
8288 622,623,625M
8292 622,623,625M
8295 622,623,625M
8296 622,623,625M
8300 622,623,625M
8321 617M