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 (
    11088, 11089, 11087, 11109, 11108, 11110, 
    11111, 11125, 11124, 11123, 11263, 
    11265, 11336, 11339, 11340, 11343, 
    11345, 11346, 11366, 11367, 11370, 
    11371, 11394, 11395, 11396, 11397, 
    11398, 11406, 11407, 11418, 11419, 
    11420, 11421, 11422, 11423, 11424, 
    11425, 11434, 11435, 11436, 11469, 
    11470, 11471, 11487, 11488, 11489, 
    11490, 11491, 11492, 11493, 11494, 
    11495, 11505, 11506, 11507, 11592, 
    11593, 11594
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00249

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "361.71"
    },
    "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": 434,
            "rows_produced_per_join": 434,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (11088,11089,11087,11109,11108,11110,11111,11125,11124,11123,11263,11265,11336,11339,11340,11343,11345,11346,11366,11367,11370,11371,11394,11395,11396,11397,11398,11406,11407,11418,11419,11420,11421,11422,11423,11424,11425,11434,11435,11436,11469,11470,11471,11487,11488,11489,11490,11491,11492,11493,11494,11495,11505,11506,11507,11592,11593,11594))",
            "cost_info": {
              "read_cost": "166.41",
              "eval_cost": "43.40",
              "prefix_cost": "209.81",
              "data_read_per_join": "6K"
            },
            "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": 21,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "108.50",
              "eval_cost": "2.17",
              "prefix_cost": "361.71",
              "data_read_per_join": "67K"
            },
            "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
11087 664M
11088 664M
11089 664M
11108 664M
11109 664M
11110 664M
11111 664M
11123 664M
11124 664M
11125 664M
11263 664M
11265 664M
11336 664M
11339 664M
11340 664M
11343 664M
11345 664M
11346 664M
11366 664M
11367 664M
11370 664M
11371 664M
11394 664M
11395 664M
11396 664M
11397 664M
11398 664M
11406 664M
11407 664M
11418 664M
11419 664M
11420 664M
11421 664M
11422 664M
11423 664M
11424 664M
11425 664M
11434 664M
11435 664M
11436 664M
11469 664M
11470 664M
11471 664M
11487 664M
11488 664M
11489 664M
11490 664M
11491 664M
11492 664M
11493 664M
11494 664M
11495 664M
11505 664M
11506 664M
11507 664M
11592 664M
11593 664M
11594 664M