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 (
    3826, 3660, 3649, 3733, 3740, 3743, 3944, 
    3741, 3811, 3441, 3653, 3946, 3768, 
    3734, 3821, 3747, 3641, 3952, 3738, 
    3435, 3798, 3443, 3730, 3737, 3638, 
    3655, 3729, 3658, 3851, 3668, 3942, 
    3732, 3448, 3702, 3728, 3852, 3850, 
    3731, 3769, 3642, 3745, 3943, 3623, 
    3670, 3684, 3645, 3437, 3637, 3682, 
    3767, 3950, 3644, 3659, 3766, 3864, 
    3940, 3436, 3739, 3444, 3785, 3442, 
    3787, 3945, 3438, 3770, 3865, 3447, 
    3793, 3450, 3772, 3795, 3788, 3439, 
    3446, 3687, 3860, 3794, 3858, 3869, 
    3948, 3449, 3941, 3871, 3786, 3853, 
    3857, 3863, 3867, 3951, 3862, 3854, 
    3949, 3727, 3699, 3881, 3855, 3859
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00362

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "236.26"
    },
    "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": 265,
            "rows_produced_per_join": 265,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (3826,3660,3649,3733,3740,3743,3944,3741,3811,3441,3653,3946,3768,3734,3821,3747,3641,3952,3738,3435,3798,3443,3730,3737,3638,3655,3729,3658,3851,3668,3942,3732,3448,3702,3728,3852,3850,3731,3769,3642,3745,3943,3623,3670,3684,3645,3437,3637,3682,3767,3950,3644,3659,3766,3864,3940,3436,3739,3444,3785,3442,3787,3945,3438,3770,3865,3447,3793,3450,3772,3795,3788,3439,3446,3687,3860,3794,3858,3869,3948,3449,3941,3871,3786,3853,3857,3863,3867,3951,3862,3854,3949,3727,3699,3881,3855,3859))",
            "cost_info": {
              "read_cost": "117.01",
              "eval_cost": "26.50",
              "prefix_cost": "143.51",
              "data_read_per_join": "4K"
            },
            "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": 13,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "66.25",
              "eval_cost": "1.33",
              "prefix_cost": "236.26",
              "data_read_per_join": "41K"
            },
            "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
3435 423,424,451,166M
3436 423,424,166,451M
3437 424,423,166,451M
3438 423,166,424,451M
3439 166,423,448M
3441 166,423,448M
3442 423,166,448M
3443 166,423,448M
3444 166,423,448M
3446 423,166,448M
3447 166,423,448M
3448 166,423,449M
3449 166,423,448M
3450 166,423,448M
3623 423,166,449M
3637 423,166,449M
3638 423,166,449M
3641 423,166,449M
3642 423,166,449M
3644 166,423,449M
3645 166,423,449M
3649 423,492,166M
3653 378,166,506M
3655 166,423,448M
3658 166,423,448M
3659 166,423,448M
3660 166,423,448M
3668 166,424,423,450M
3670 424,166,423,450M
3682 424,166,423,450M
3684 424,166,423,450M
3687 424,423,166,450M
3699 424,166,423,450M
3702 166,423,424,450M
3727 424,166,423,450M
3728 423,166,449M
3729 166,423,449M
3730 423,449,166M
3731 423,166,449M
3732 423,166,449M
3733 423,166,449M
3734 423,166,449M
3737 423,166,448M
3738 423,166,448M
3739 166,423,448M
3740 166,423,448M
3741 423,166,448M
3743 423,166,448M
3745 423,166,448M
3747 423,166,448M
3766 423,166,448M
3767 423,166,448M
3768 448,423,166M
3769 166,423,448M
3770 166,423,448M
3772 423,166,448M
3785 423,166,448M
3786 423,166,448M
3787 166,423,448M
3788 166,423,448M
3793 423,166,448M
3794 423,166,448M
3795 423,166,448M
3798 166,423,449M
3811 423,449,166M
3821 250,166,351,401,446M
3826 250,166,401,351,446M
3850 423,166,449M
3851 423,166,449M
3852 166,449,423M
3853 424,423,166,451M
3854 424,423,166,451M
3855 424,166,423,451M
3857 424,166,423,451M
3858 424,423,166,451M
3859 166,423,424,451M
3860 424,423,166,451M
3862 424,423,166,451M
3863 166,423,424,451M
3864 166,423,449M
3865 166,423,449M
3867 423,166,448M
3869 166,423,449M
3871 166,423,448M
3881 166,423,448M
3940 166,423,449M
3941 166,423,449M
3942 423,166,449M
3943 166,423,449M
3944 425,423,166M
3945 423,492,424,452,166M
3946 424,166,492,423M
3948 448,166,423,449M
3949 448,166,423,449M
3950 448,166,423,449M
3951 448,166,423,449M
3952 166,423,492M