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 (
    3220, 3221, 3516, 3515, 3749, 3748, 3921, 
    3413, 3668, 4102, 4103, 3682, 4106, 
    3684, 7809, 7811, 7826, 7827, 7829, 
    7830, 7838, 7839, 7841, 7842, 7863, 
    7865, 7866, 7867, 7856, 8209
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00155

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "57.91"
    },
    "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 (3220,3221,3516,3515,3749,3748,3921,3413,3668,4102,4103,3682,4106,3684,7809,7811,7826,7827,7829,7830,7838,7839,7841,7842,7863,7865,7866,7867,7856,8209))",
            "cost_info": {
              "read_cost": "29.56",
              "eval_cost": "6.30",
              "prefix_cost": "35.86",
              "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": "57.91",
              "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
3220 450,424,423,166M
3221 450,423,424,166M
3413 492,452,424,423,166M
3515 492,424,423,166M
3516 424,423,492,166M
3668 166,424,423,450M
3682 424,166,423,450M
3684 424,166,423,450M
3748 492,424,423,166M
3749 423,424,492,166M
3921 424,423,452,492,166M
4102 166,423,424,450M
4103 423,424,166,450M
4106 424,166,423,450M
7809 450M
7811 450M
7826 450M
7827 450M
7829 450M
7830 450M
7838 450M
7839 450M
7841 450M
7842 450M
7856 450M
7863 450M
7865 450M
7866 450M
7867 450M
8209 450M