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 (
    4975, 4974, 4998, 4995, 5039, 5038, 4991, 
    5870, 5661, 7608, 7279, 7612, 7614, 
    7613, 7248, 7624, 7277, 7623, 2432, 
    8485, 8484, 8483, 2455, 8488, 8487, 
    8486, 8490, 8489, 2438, 2459, 8492, 
    8491, 8493, 1538, 8496, 1517, 8498, 
    8497, 1532, 8502, 8501, 8499, 1528, 
    8505, 8503, 5346
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00277

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "162.71"
    },
    "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": 189,
            "rows_produced_per_join": 189,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (4975,4974,4998,4995,5039,5038,4991,5870,5661,7608,7279,7612,7614,7613,7248,7624,7277,7623,2432,8485,8484,8483,2455,8488,8487,8486,8490,8489,2438,2459,8492,8491,8493,1538,8496,1517,8498,8497,1532,8502,8501,8499,1528,8505,8503,5346))",
            "cost_info": {
              "read_cost": "77.66",
              "eval_cost": "18.90",
              "prefix_cost": "96.56",
              "data_read_per_join": "2K"
            },
            "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": 9,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "47.25",
              "eval_cost": "0.95",
              "prefix_cost": "162.71",
              "data_read_per_join": "29K"
            },
            "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
1517 454,453,372,174,166,190M
1528 453,454,372,174,166,190M
1532 454,453,372,174,166,190M
1538 454,453,372,174,166,190M
2432 372,174,166,453,454,190M
2438 454,453,174,372,166,190M
2455 454,453,372,166,174,190M
2459 372,166,453,454,174,190M
4974 372,552,556,553,250,554M
4975 553,556,552,372,250,554M
4991 552,554,553,372,250,556M
4995 552,553,554,372,250,556M
4998 250,552,553,554,372,556M
5038 372,553,554,552,250,556M
5039 372,553,554,552,250,556M
5346 554,553,250,372,552,556M
5661 372,587M
5870 372,587M
7248 454,190M
7277 190,454M
7279 190,454M
7608 190,454M
7612 454,190M
7613 454,190M
7614 454,190M
7623 190,454M
7624 190,454M
8483 454,166,372,453,174,190M
8484 453,174,454,166,372,190M
8485 453,174,454,166,372,190M
8486 174,372,454,166,453,190M
8487 166,453,174,372,454,190M
8488 166,453,174,372,454,190M
8489 372,174,454,166,453,190M
8490 174,453,166,372,454,190M
8491 174,454,166,453,372,190M
8492 174,454,166,453,372,190M
8493 174,454,166,453,372,190M
8496 372,453,454,166,174,190M
8497 174,454,372,166,453,190M
8498 372,166,453,174,454,190M
8499 174,454,166,453,372,190M
8501 372,453,166,174,454,190M
8502 372,174,454,453,166,190M
8503 372,166,453,174,454,190M
8505 174,454,372,166,453,190M