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 (
    1284, 1475, 1476, 1477, 2333, 3053, 3054, 
    3604, 3603, 3826, 4101, 4117, 4116, 
    4115, 5703, 5704, 5705, 1528, 8505, 
    8503
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00155

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "55.41"
    },
    "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": 63,
            "rows_produced_per_join": 63,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (1284,1475,1476,1477,2333,3053,3054,3604,3603,3826,4101,4117,4116,4115,5703,5704,5705,1528,8505,8503))",
            "cost_info": {
              "read_cost": "27.06",
              "eval_cost": "6.30",
              "prefix_cost": "33.36",
              "data_read_per_join": "1008"
            },
            "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": "15.75",
              "eval_cost": "0.32",
              "prefix_cost": "55.41",
              "data_read_per_join": "9K"
            },
            "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
1284 322,166,324M
1475 166,322,324M
1476 166,322,324M
1477 166,322,324M
1528 453,454,372,174,166,190M
2333 166,378,379M
3053 234,166,470M
3054 234,166,470M
3603 451,424,423,166M
3604 424,423,451,166M
3826 250,166,401,351,446M
4101 166,351,401,250,446M
4115 513,166,514M
4116 513,166,514M
4117 513,166,514M
5703 423,449,166M
5704 423,449,166M
5705 423,449,166M
8503 372,166,453,174,454,190M
8505 174,454,372,166,453,190M