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 (
    908, 134, 2258, 2257, 2256, 2255, 2260, 
    2259, 2251, 2262, 2261, 2252, 2265, 
    2264, 2263, 2253, 2267, 2266, 2254
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00154

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "41.56"
    },
    "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": 46,
            "rows_produced_per_join": 46,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (908,134,2258,2257,2256,2255,2260,2259,2251,2262,2261,2252,2265,2264,2263,2253,2267,2266,2254))",
            "cost_info": {
              "read_cost": "20.86",
              "eval_cost": "4.60",
              "prefix_cost": "25.46",
              "data_read_per_join": "736"
            },
            "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": "11.50",
              "eval_cost": "0.23",
              "prefix_cost": "41.56",
              "data_read_per_join": "7K"
            },
            "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
134 166,329,344M
908 329,166,344M
2251 329,166,344M
2252 329,166,344M
2253 329,166,344M
2254 329,166,344M
2255 329,166,344M
2256 329,166,344M
2257 329,166,344M
2258 329,166,344M
2259 329,166,344M
2260 329,166,344M
2261 329,166,344M
2262 329,166,344M
2263 329,166,344M
2264 329,166,344M
2265 329,166,344M
2266 329,166,344M
2267 329,166,344M