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 (
    2379, 2380, 2381, 2382, 2383, 2384, 2375, 
    2387, 2388, 2389, 2390, 2391, 3452, 
    3454, 3455, 3456, 3458, 3459, 3460, 
    3461, 3464, 3467
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00256

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "59.91"
    },
    "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": 68,
            "rows_produced_per_join": 68,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (2379,2380,2381,2382,2383,2384,2375,2387,2388,2389,2390,2391,3452,3454,3455,3456,3458,3459,3460,3461,3464,3467))",
            "cost_info": {
              "read_cost": "29.31",
              "eval_cost": "6.80",
              "prefix_cost": "36.11",
              "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": "17.00",
              "eval_cost": "0.34",
              "prefix_cost": "59.91",
              "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
2375 250,428M
2379 371,250,395,305M
2380 395,371,250,305M
2381 395,371,250,305M
2382 395,371,250,305M
2383 395,371,250,305M
2384 395,371,250,305M
2387 250,428M
2388 250,428M
2389 250,428M
2390 250,428M
2391 250,428M
3452 458,250,485M
3454 458,250,485M
3455 458,250,485M
3456 458,250,485M
3458 458,250,485M
3459 458,250,485M
3460 458,250,485M
3461 458,250,485M
3464 458,250,251M
3467 458,250,251M