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 (
    3860, 4361, 4676, 5361, 5401, 5438, 5443, 
    5464, 5476, 5542, 5548, 6859, 7420, 
    8362, 8722, 3794, 3858, 3869, 3948, 
    4061, 5327, 5877, 6185, 11129
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00177

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "60.41"
    },
    "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": 68,
            "rows_produced_per_join": 68,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (3860,4361,4676,5361,5401,5438,5443,5464,5476,5542,5548,6859,7420,8362,8722,3794,3858,3869,3948,4061,5327,5877,6185,11129))",
            "cost_info": {
              "read_cost": "29.81",
              "eval_cost": "6.80",
              "prefix_cost": "36.61",
              "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": 3,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "17.00",
              "eval_cost": "0.34",
              "prefix_cost": "60.41",
              "data_read_per_join": "10K"
            },
            "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
3794 423,166,448M
3858 424,423,166,451M
3860 424,423,166,451M
3869 166,423,449M
3948 448,166,423,449M
4061 219,496M
4361 494,219,496M
4676 497,219,494M
5327 372,552,550M
5361 372,552,550M
5401 250,553,555,560,562M
5438 466,372,574M
5443 466,372,574M
5464 522,521,535M
5476 466,372,574M
5542 553,250,552,554,372,556M
5548 553,250,552,554,372,556M
5877 466,372,579M
6185 522,521,536M
6859 622M
7420 651M
8362 423,380M
8722 372,454,453,166,174,190M
11129 664M