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 (
    10656, 10657, 10658, 10659, 10660, 10681, 
    10682, 10690, 10702, 10865, 10986, 
    10997, 11026, 11048, 11049, 11059, 
    11098, 11113, 11144, 11262, 11268, 
    11283, 11314, 11329
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00135

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "48.41"
    },
    "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": 53,
            "rows_produced_per_join": 53,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (10656,10657,10658,10659,10660,10681,10682,10690,10702,10865,10986,10997,11026,11048,11049,11059,11098,11113,11144,11262,11268,11283,11314,11329))",
            "cost_info": {
              "read_cost": "24.56",
              "eval_cost": "5.30",
              "prefix_cost": "29.86",
              "data_read_per_join": "848"
            },
            "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": "13.25",
              "eval_cost": "0.27",
              "prefix_cost": "48.41",
              "data_read_per_join": "8K"
            },
            "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
10656 617M
10657 617M
10658 617M
10659 617M
10660 618M
10681 618M
10682 618M
10690 618M
10702 620M
10865 473M
10986 574M
10997 574M
11026 664M
11048 587M
11049 587M
11059 666,667M
11098 556,554M
11113 667,666M
11144 664M
11262 554,556M
11268 664M
11283 556,554M
11314 556,554M
11329 579M