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 (
    2767, 2766, 2761, 2760, 2759, 2752, 2751, 
    2742, 2739, 2737, 2736, 2735, 2734, 
    2733, 2729, 2727, 2723, 2721, 2720, 
    2719, 2717, 2708, 2704, 2702
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00188

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "56.41"
    },
    "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": 63,
            "rows_produced_per_join": 63,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (2767,2766,2761,2760,2759,2752,2751,2742,2739,2737,2736,2735,2734,2733,2729,2727,2723,2721,2720,2719,2717,2708,2704,2702))",
            "cost_info": {
              "read_cost": "28.06",
              "eval_cost": "6.30",
              "prefix_cost": "34.36",
              "data_read_per_join": "1008"
            },
            "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": "15.75",
              "eval_cost": "0.32",
              "prefix_cost": "56.41",
              "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
2702 423,424,450,166M
2704 329,166,457M
2708 329,166,347M
2717 399,329,166,524M
2719 423,424,450,166M
2720 423,424,450,166M
2721 329,166,347M
2723 329,166,457M
2727 423,424,450,166M
2729 329,166,344M
2733 329,166,344M
2734 329,166,457M
2735 329,166,347M
2736 329,166,344M
2737 423,424,451,166M
2739 329,166,457M
2742 329,166,457M
2751 329,166,344M
2752 329,166,344M
2759 329,166,344M
2760 329,166,344M
2761 329,166,457M
2766 329,166,347M
2767 329,166,344M