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 (
    3441, 3811, 7485, 2908, 3882, 5652, 6769, 
    6508, 4222, 5902, 2400, 4585, 4735, 
    2704, 5814, 2832, 5251, 5303, 3361, 
    2221, 4142, 5025, 6054, 4239
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00162

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "66.81"
    },
    "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 (3441,3811,7485,2908,3882,5652,6769,6508,4222,5902,2400,4585,4735,2704,5814,2832,5251,5303,3361,2221,4142,5025,6054,4239))",
            "cost_info": {
              "read_cost": "32.61",
              "eval_cost": "7.60",
              "prefix_cost": "40.21",
              "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": "66.81",
              "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
2221 424,423,451,166M
2400 308,350,386,250,166,382M
2704 329,166,457M
2832 527,329,455,453,372,174,166,337M
2908 372,466,467M
3361 166,378,483M
3441 166,423,448M
3811 423,449,166M
3882 166,378,490M
4142 219,507M
4222 167,166,353M
4239 386,308,250,350,166,382M
4585 513,166,516M
4735 167,166,532M
5025 513,166,517M
5251 328,402,405,342,410,166,250,362M
5303 372,552,550M
5652 372,384,460M
5814 410,405,402,250,342,328,166,362M
5902 566,372,595M
6054 423,166,585M
6508 601M
6769 372,460M
7485 583M