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 (
    2430, 2431, 2698, 2702, 2703, 2922, 2923, 
    2924, 2925, 3155, 3156, 2737, 3255, 
    3604, 3603, 3605, 3606, 3834, 3835, 
    5117, 5116, 5114
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00193

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "61.51"
    },
    "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": 70,
            "rows_produced_per_join": 70,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (2430,2431,2698,2702,2703,2922,2923,2924,2925,3155,3156,2737,3255,3604,3603,3605,3606,3834,3835,5117,5116,5114))",
            "cost_info": {
              "read_cost": "30.01",
              "eval_cost": "7.00",
              "prefix_cost": "37.01",
              "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": "17.50",
              "eval_cost": "0.35",
              "prefix_cost": "61.51",
              "data_read_per_join": "10K"
            },
            "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
2430 423,424,450,166M
2431 423,424,450,166M
2698 450,424,423,166M
2702 423,424,450,166M
2703 423,424,450,166M
2737 423,424,451,166M
2922 423,424,450,166M
2923 423,424,450,166M
2924 423,424,451,166M
2925 423,424,451,166M
3155 423,424,451,166M
3156 423,424,451,166M
3255 423,424,451,166M
3603 451,424,423,166M
3604 424,423,451,166M
3605 424,423,166,451M
3606 166,424,423,451M
3834 423,424,450,166M
3835 423,424,450,166M
5114 450,423,424,166M
5116 450,423,424,166M
5117 450,423,424,166M