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 (
    6945, 6947, 6948, 6959, 6971, 6975, 7019, 
    7060, 7062, 7064, 7065, 7094, 7107, 
    7109, 7122, 7136, 7140, 7158, 7161, 
    7204, 7206, 7209, 7297, 6966, 6846, 
    6873, 6883, 6896, 6907, 6908, 6909, 
    6914, 6927, 6950, 6955, 6956, 6963, 
    7003, 7061, 7104, 7164, 7165, 7179, 
    7181, 7273, 7275, 7305, 7310, 7311, 
    6897, 7106, 6967, 6898, 6901, 6915, 
    6932, 6964, 6969, 7090, 7108, 7201, 
    7203, 7207, 7301, 7312, 6890, 6894, 
    6910, 6919, 6974, 6998, 7114, 7298, 
    7327, 7143, 7309, 7314, 7063
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00159

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "81.91"
    },
    "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": 78,
            "rows_produced_per_join": 78,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (6945,6947,6948,6959,6971,6975,7019,7060,7062,7064,7065,7094,7107,7109,7122,7136,7140,7158,7161,7204,7206,7209,7297,6966,6846,6873,6883,6896,6907,6908,6909,6914,6927,6950,6955,6956,6963,7003,7061,7104,7164,7165,7179,7181,7273,7275,7305,7310,7311,6897,7106,6967,6898,6901,6915,6932,6964,6969,7090,7108,7201,7203,7207,7301,7312,6890,6894,6910,6919,6974,6998,7114,7298,7327,7143,7309,7314,7063))",
            "cost_info": {
              "read_cost": "46.81",
              "eval_cost": "7.80",
              "prefix_cost": "54.61",
              "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": "19.50",
              "eval_cost": "0.39",
              "prefix_cost": "81.91",
              "data_read_per_join": "12K"
            },
            "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
6846 628M
6873 628M
6883 628M
6890 628M
6894 628M
6896 628M
6897 628M
6898 628M
6901 628M
6907 628M
6908 628M
6909 628M
6910 628M
6914 628M
6915 628M
6919 628M
6927 628M
6932 628M
6945 628M
6947 628M
6948 628M
6950 628M
6955 628M
6956 628M
6959 628M
6963 628M
6964 628M
6966 628M
6967 628M
6969 628M
6971 628M
6974 628M
6975 628M
6998 628M
7003 628M
7019 628M
7060 628M
7061 628M
7062 628M
7063 628M
7064 628M
7065 628M
7090 628M
7094 628M
7104 628M
7106 628M
7107 628M
7108 628M
7109 628M
7114 628M
7122 628M
7136 628M
7140 628M
7143 628M
7158 628M
7161 628M
7164 628M
7165 628M
7179 628M
7181 628M
7201 628M
7203 628M
7204 628M
7206 628M
7207 628M
7209 628M
7273 628M
7275 628M
7297 628M
7298 628M
7301 628M
7305 628M
7309 628M
7310 628M
7311 628M
7312 628M
7314 628M
7327 628M