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 (
    4013, 4067, 4219, 4215, 4170, 4172, 4166, 
    4482, 4085, 4198, 4173, 4869, 4222, 
    4483, 4217, 4480, 4174, 4872, 4878, 
    3988, 4084, 4481, 4474, 4089, 4866, 
    4877, 4871, 4875, 4083, 4168, 4201, 
    4162, 4868, 4477, 4223, 4090, 4860, 
    4078, 4202, 4547, 4216, 4221, 4876, 
    4011, 4545, 4171, 4551, 4169, 4175, 
    4220, 4858, 4859, 4199, 4484, 4550, 
    4873, 4546, 4549, 4874, 4867, 4082, 
    4479, 4865, 4200, 4864, 4214, 4863
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00277

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "147.96"
    },
    "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": 164,
            "rows_produced_per_join": 164,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (4013,4067,4219,4215,4170,4172,4166,4482,4085,4198,4173,4869,4222,4483,4217,4480,4174,4872,4878,3988,4084,4481,4474,4089,4866,4877,4871,4875,4083,4168,4201,4162,4868,4477,4223,4090,4860,4078,4202,4547,4216,4221,4876,4011,4545,4171,4551,4169,4175,4220,4858,4859,4199,4484,4550,4873,4546,4549,4874,4867,4082,4479,4865,4200,4864,4214,4863))",
            "cost_info": {
              "read_cost": "74.16",
              "eval_cost": "16.40",
              "prefix_cost": "90.56",
              "data_read_per_join": "2K"
            },
            "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": 8,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "41.00",
              "eval_cost": "0.82",
              "prefix_cost": "147.96",
              "data_read_per_join": "25K"
            },
            "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
3988 167,166,353M
4011 167,166,353M
4013 167,166,353M
4067 167,166,353M
4078 167,166,353M
4082 167,166,353M
4083 167,166,353M
4084 167,166,353M
4085 167,166,353M
4089 167,166,353M
4090 167,166,353M
4162 167,166,353M
4166 167,166,353M
4168 167,166,353M
4169 167,166,353M
4170 167,166,353M
4171 167,166,353M
4172 167,166,353M
4173 167,166,353M
4174 167,166,353M
4175 167,166,353M
4198 166,167,353M
4199 167,166,353M
4200 167,166,353M
4201 167,166,353M
4202 167,166,353M
4214 167,166,353M
4215 167,166,353M
4216 167,166,353M
4217 167,166,353M
4219 167,166,353M
4220 167,166,353M
4221 167,166,353M
4222 167,166,353M
4223 167,166,353M
4474 167,166,519M
4477 167,166,519M
4479 167,166,519M
4480 167,166,519M
4481 167,166,519M
4482 167,166,519M
4483 167,166,519M
4484 167,166,519M
4545 167,166,519M
4546 167,166,519M
4547 167,166,519M
4549 167,166,519M
4550 167,166,519M
4551 167,166,519M
4858 170,166,530M
4859 166,170,530M
4860 170,166,530M
4863 170,166,530M
4864 170,166,530M
4865 166,170,530M
4866 166,170,530M
4867 170,166,530M
4868 166,170,530M
4869 166,170,530M
4871 166,170,530M
4872 166,170,530M
4873 170,166,530M
4874 166,170,530M
4875 166,170,530M
4876 166,170,530M
4877 166,170,530M
4878 166,170,530M