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 (
    2467, 2468, 2469, 2470, 2471, 2472, 2473, 
    2475, 2476, 2477, 2478, 2483, 2482, 
    2484, 2485, 2486, 2487, 2488, 2489, 
    2490, 2491, 2492, 2493, 2494, 2495, 
    2496, 2497, 2499, 2500, 2503, 2504, 
    2505, 2517, 2518, 2519, 2524, 2525, 
    2526, 2527, 2528, 2529, 2530, 2531, 
    2538, 2540, 2541, 2550, 2549, 2548, 
    2544, 2551, 2552, 2534, 2564, 2565, 
    2576, 2577, 2578, 2579, 2580, 2581, 
    2585, 2586, 2596, 2597, 2598, 2599, 
    2600, 2601, 2602, 2604, 2605, 2606, 
    2607, 2608, 2615, 2620, 2621, 2623, 
    2624, 2625, 2626, 2631, 2632, 2633, 
    2685, 2686, 2687, 2502, 3639, 8417, 
    8418, 8419, 8420, 8398, 8415, 8416, 
    8421, 8399, 8476, 8477
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00336

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "210.86"
    },
    "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": 232,
            "rows_produced_per_join": 232,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (2467,2468,2469,2470,2471,2472,2473,2475,2476,2477,2478,2483,2482,2484,2485,2486,2487,2488,2489,2490,2491,2492,2493,2494,2495,2496,2497,2499,2500,2503,2504,2505,2517,2518,2519,2524,2525,2526,2527,2528,2529,2530,2531,2538,2540,2541,2550,2549,2548,2544,2551,2552,2534,2564,2565,2576,2577,2578,2579,2580,2581,2585,2586,2596,2597,2598,2599,2600,2601,2602,2604,2605,2606,2607,2608,2615,2620,2621,2623,2624,2625,2626,2631,2632,2633,2685,2686,2687,2502,3639,8417,8418,8419,8420,8398,8415,8416,8421,8399,8476,8477))",
            "cost_info": {
              "read_cost": "106.46",
              "eval_cost": "23.20",
              "prefix_cost": "129.66",
              "data_read_per_join": "3K"
            },
            "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": 11,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "58.00",
              "eval_cost": "1.16",
              "prefix_cost": "210.86",
              "data_read_per_join": "36K"
            },
            "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
2467 166,234,236M
2468 234,166,236M
2469 234,166,236M
2470 234,166,236M
2471 234,166,236M
2472 234,166,236M
2473 166,234,236M
2475 166,234,236M
2476 166,234,236M
2477 166,234,236M
2478 166,234,236M
2482 166,234,236M
2483 166,234,236M
2484 166,234,236M
2485 166,234,236M
2486 166,234,236M
2487 166,234,236M
2488 166,234,236M
2489 166,234,236M
2490 166,234,236M
2491 166,234,236M
2492 166,234,236M
2493 166,234,236M
2494 166,234,236M
2495 166,234,236M
2496 166,234,236M
2497 166,234,236M
2499 166,234,236M
2500 166,234,236M
2502 166,234,236M
2503 166,234,236M
2504 166,234,236M
2505 166,234,236M
2517 234,166,236M
2518 166,234,236M
2519 166,234,236M
2524 166,234,236M
2525 234,166,236M
2526 234,166,236M
2527 234,166,236M
2528 234,166,236M
2529 234,166,236M
2530 234,166,236M
2531 234,166,236M
2534 234,166,236M
2538 234,166,236M
2540 166,234,236M
2541 166,234,236M
2544 234,166,236M
2548 166,234,236M
2549 166,234,236M
2550 166,234,236M
2551 166,234,236M
2552 166,234,236M
2564 166,234,236M
2565 166,234,236M
2576 234,166,236M
2577 234,166,236M
2578 234,166,236M
2579 234,166,236M
2580 166,234,236M
2581 166,234,236M
2585 166,234,236M
2586 166,234,236M
2596 234,166,236M
2597 166,234,236M
2598 166,234,236M
2599 166,234,236M
2600 166,234,236M
2601 166,234,236M
2602 166,234,236M
2604 166,234,236M
2605 166,234,236M
2606 166,234,236M
2607 166,234,236M
2608 166,234,236M
2615 234,166,236M
2620 166,234,236M
2621 166,234,236M
2623 166,234,236M
2624 166,234,236M
2625 166,234,236M
2626 166,234,236M
2631 166,234,236M
2632 166,234,236M
2633 166,234,236M
2685 234,166,236M
2686 166,234,236M
2687 166,234,236M
3639 234,166,236M
8398 236M
8399 236M
8415 236M
8416 236M
8417 236M
8418 236M
8419 236M
8420 236M
8421 236M
8476 236M
8477 236M