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 (
    2623, 2729, 2098, 1664, 2761, 2774, 5794, 
    2702, 3564, 4836, 3269, 1548, 2455, 
    4085, 4231, 3147, 4058, 5207, 6099, 
    5037, 5737, 10033, 4176, 6385
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00174

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "65.21"
    },
    "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": 74,
            "rows_produced_per_join": 74,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (2623,2729,2098,1664,2761,2774,5794,2702,3564,4836,3269,1548,2455,4085,4231,3147,4058,5207,6099,5037,5737,10033,4176,6385))",
            "cost_info": {
              "read_cost": "31.91",
              "eval_cost": "7.40",
              "prefix_cost": "39.31",
              "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": "18.50",
              "eval_cost": "0.37",
              "prefix_cost": "65.21",
              "data_read_per_join": "11K"
            },
            "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
1548 170,166,358M
1664 308,350,386,250,166,382M
2098 371,250,397,395M
2455 454,453,372,166,174,190M
2623 166,234,236M
2702 423,424,450,166M
2729 329,166,344M
2761 329,166,457M
2774 461,372,464M
3147 423,424,450,166M
3269 245,334,421M
3564 167,166,354M
4058 386,308,350,250,166,382M
4085 167,166,353M
4176 513,166,515M
4231 387,308,250,350,166,383M
4836 496,219,499M
5037 234,166,559M
5207 372,250,555,557,552,553,563,561M
5737 461,372,462M
5794 450,424,423,166M
6099 166,423,586M
6385 372,583M
10033 166M