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 (
    3826, 3660, 3649, 3733, 3740, 3743, 3944, 
    3741, 3441, 3811, 3653, 3946, 3768, 
    3734, 3821, 3747, 3641, 3952, 3738, 
    3435, 3798, 3443, 3730, 3737
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00158

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "55.61"
    },
    "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": 62,
            "rows_produced_per_join": 62,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (3826,3660,3649,3733,3740,3743,3944,3741,3441,3811,3653,3946,3768,3734,3821,3747,3641,3952,3738,3435,3798,3443,3730,3737))",
            "cost_info": {
              "read_cost": "27.71",
              "eval_cost": "6.20",
              "prefix_cost": "33.91",
              "data_read_per_join": "992"
            },
            "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": "15.50",
              "eval_cost": "0.31",
              "prefix_cost": "55.61",
              "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
3435 423,424,451,166M
3441 166,423,448M
3443 166,423,448M
3641 423,166,449M
3649 423,492,166M
3653 378,166,506M
3660 166,423,448M
3730 423,449,166M
3733 423,166,449M
3734 423,166,449M
3737 423,166,448M
3738 423,166,448M
3740 166,423,448M
3741 423,166,448M
3743 423,166,448M
3747 423,166,448M
3768 448,423,166M
3798 166,423,449M
3811 423,449,166M
3821 250,166,351,401,446M
3826 250,166,401,351,446M
3944 425,423,166M
3946 424,166,492,423M
3952 166,423,492M