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 (
    3855, 5337, 5338, 5572, 5963, 6834, 6838, 
    7040, 7176, 8243, 8617, 6382, 5659, 
    6086, 6322, 6546, 6625, 7020, 7043, 
    8721, 3859, 5297, 5602, 5863
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00147

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "43.61"
    },
    "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": 47,
            "rows_produced_per_join": 47,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (3855,5337,5338,5572,5963,6834,6838,7040,7176,8243,8617,6382,5659,6086,6322,6546,6625,7020,7043,8721,3859,5297,5602,5863))",
            "cost_info": {
              "read_cost": "22.46",
              "eval_cost": "4.70",
              "prefix_cost": "27.16",
              "data_read_per_join": "752"
            },
            "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": "11.75",
              "eval_cost": "0.24",
              "prefix_cost": "43.61",
              "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
3855 424,166,423,451M
3859 166,423,424,451M
5297 372,552,550M
5337 372,552,550M
5338 372,552,550M
5572 553,555,250,560,557,552,372,562M
5602 466,372,573M
5659 372,384M
5863 572,372,582M
5963 594M
6086 522,521,537M
6322 602M
6382 372,583M
6546 578M
6625 372,587M
6834 628M
6838 628M
7020 623M
7040 618M
7043 620M
7176 630M
8243 457,344M
8617 344M
8721 372,166,174,454,453,190M