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 (
    5196, 4833, 5250, 4752, 5190, 5253, 5251, 
    3801, 5211, 5194, 4763, 4782, 3445, 
    5192, 5248, 5373, 5193, 4806, 5209, 
    4781, 4824, 4821, 4731, 4813, 4769, 
    4828, 5249, 4832, 5198, 4831, 5195, 
    4818, 5247, 4755, 5203, 4762, 5246, 
    5214, 5252, 5199
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00293

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "199.61"
    },
    "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": 237,
            "rows_produced_per_join": 237,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (5196,4833,5250,4752,5190,5253,5251,3801,5211,5194,4763,4782,3445,5192,5248,5373,5193,4806,5209,4781,4824,4821,4731,4813,4769,4828,5249,4832,5198,4831,5195,4818,5247,4755,5203,4762,5246,5214,5252,5199))",
            "cost_info": {
              "read_cost": "92.96",
              "eval_cost": "23.70",
              "prefix_cost": "116.66",
              "data_read_per_join": "3K"
            },
            "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": 11,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "59.25",
              "eval_cost": "1.19",
              "prefix_cost": "199.61",
              "data_read_per_join": "37K"
            },
            "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
3445 166,250,361,413,360,407,402,328,359,412M
3801 166,250,328,565,402,564M
4731 166,402,250,328,565,564M
4752 166,405,402,250,342,328,410,362M
4755 166,405,402,250,342,328,362,410M
4762 166,407,250,402,359,328,361,413M
4763 166,402,250,328,564,565M
4769 166,402,250,328,564,565M
4781 166,402,250,328,564,565M
4782 166,402,250,328,565,564M
4806 166,402,250,328,565,564M
4813 166,250,402,328,565,564M
4818 166,402,406,543,545,250,328,567,570,571M
4821 166,402,250,328,565,564M
4824 166,402,250,328,565,564M
4828 166,250,328,402,565,564M
4831 166,402,250,328,565,564M
4832 166,402,250,328,565,564M
4833 166,402,250,328,565,564M
5190 166,250,402,328,565,564M
5192 166,328,402,250,565,564M
5193 166,402,328,250,564,565M
5194 166,250,328,402,406,343,546,545,543,521,568M
5195 166,250,521,402,328,343,546,406,545,543,568M
5196 166,250,402,328,409,366M
5198 166,250,328,402,404,341M
5199 328,402,407,359,360,166,250,412M
5203 250,402,328,360,407,166,359,412M
5209 328,402,407,359,412,166,250,360M
5211 328,402,359,407,412,166,250,360M
5214 328,402,407,359,360,166,250,412M
5246 407,359,328,402,361,166,250,413M
5247 328,402,407,359,361,166,250,413M
5248 166,250,328,402,359,360,407,412M
5249 402,328,404,166,250,341M
5250 328,402,405,342,410,166,250,362M
5251 328,402,405,342,410,166,250,362M
5252 328,402,405,342,362,166,250,410M
5253 402,328,405,410,342,166,250,362M
5373 360,407,402,250,359,328,166,412M