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 (
    4704, 4703, 4702, 4701, 4700, 4699, 4698, 
    4697, 4696, 4695, 4694, 4693, 4692, 
    4691, 4690, 4689, 4688, 4687, 4686, 
    4685, 4684, 4683, 4682, 4681
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00166

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "53.21"
    },
    "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": 59,
            "rows_produced_per_join": 59,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (4704,4703,4702,4701,4700,4699,4698,4697,4696,4695,4694,4693,4692,4691,4690,4689,4688,4687,4686,4685,4684,4683,4682,4681))",
            "cost_info": {
              "read_cost": "26.66",
              "eval_cost": "5.90",
              "prefix_cost": "32.56",
              "data_read_per_join": "944"
            },
            "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": 2,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "14.75",
              "eval_cost": "0.30",
              "prefix_cost": "53.21",
              "data_read_per_join": "9K"
            },
            "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
4681 497,219,503M
4682 497,219,503M
4683 503,219,493M
4684 503,219,493M
4685 503,219,493M
4686 219,497,503M
4687 497,219,504M
4688 497,504,219M
4689 497,219,504M
4690 497,219,504M
4691 497,219,504M
4692 497,219,504M
4693 497,219,504M
4694 497,219,504M
4695 494,497,219,504M
4696 497,219,494M
4697 497,219,494M
4698 496,219,500M
4699 496,219,500M
4700 170,166,531M
4701 496,219,500M
4702 496,219,500M
4703 496,219,500M
4704 170,166,531M