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 (
    7612, 7614, 7613, 7248, 7615, 7281, 7290, 
    7622, 7621, 2465, 8478, 2455, 8488, 
    8487, 8486, 8490, 8489, 2438, 2459, 
    8492, 8491, 8493, 1538, 8496, 1528, 
    8505, 8503
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00266

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "89.96"
    },
    "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": 104,
            "rows_produced_per_join": 104,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (7612,7614,7613,7248,7615,7281,7290,7622,7621,2465,8478,2455,8488,8487,8486,8490,8489,2438,2459,8492,8491,8493,1538,8496,1528,8505,8503))",
            "cost_info": {
              "read_cost": "43.16",
              "eval_cost": "10.40",
              "prefix_cost": "53.56",
              "data_read_per_join": "1K"
            },
            "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": 5,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "26.00",
              "eval_cost": "0.52",
              "prefix_cost": "89.96",
              "data_read_per_join": "16K"
            },
            "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
1528 453,454,372,174,166,190M
1538 454,453,372,174,166,190M
2438 454,453,174,372,166,190M
2455 454,453,372,166,174,190M
2459 372,166,453,454,174,190M
2465 174,453,454,166,372,190M
7248 454,190M
7281 454,190M
7290 190,454M
7612 454,190M
7613 454,190M
7614 454,190M
7615 454,190M
7621 190,454M
7622 190,454M
8478 372,166,174,454,453,190M
8486 174,372,454,166,453,190M
8487 166,453,174,372,454,190M
8488 166,453,174,372,454,190M
8489 372,174,454,166,453,190M
8490 174,453,166,372,454,190M
8491 174,454,166,453,372,190M
8492 174,454,166,453,372,190M
8493 174,454,166,453,372,190M
8496 372,453,454,166,174,190M
8503 372,166,453,174,454,190M
8505 174,454,372,166,453,190M