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 (
    3129, 3868, 4390, 4517, 4690, 5170, 6383, 
    6407, 4553, 2775, 4326, 2139, 2284, 
    3528, 4261, 5912, 7580, 5491, 5971, 
    6711
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00167

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "46.61"
    },
    "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": 52,
            "rows_produced_per_join": 52,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (3129,3868,4390,4517,4690,5170,6383,6407,4553,2775,4326,2139,2284,3528,4261,5912,7580,5491,5971,6711))",
            "cost_info": {
              "read_cost": "23.21",
              "eval_cost": "5.20",
              "prefix_cost": "28.41",
              "data_read_per_join": "832"
            },
            "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": "13.00",
              "eval_cost": "0.26",
              "prefix_cost": "46.61",
              "data_read_per_join": "8K"
            },
            "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
2139 414,415M
2284 341,328,402,250,166,404M
2775 329,166,344M
3129 423,166,446M
3528 423,424,450,166M
3868 170,166,505M
4261 219,497,503M
4326 219,494,496,507M
4390 219,496,494,507M
4517 219,496,500M
4553 513,166,515M
4690 497,219,504M
5170 166,378M
5491 466,372,575M
5912 565,402,250,328,166,564M
5971 454,190M
6383 372,583M
6407 566,372,595M
6711 590M
7580 461M