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 (
    3397, 3363, 3389, 3390, 3400, 3416, 3361, 
    3385, 3382, 3348, 3380, 3368, 3414, 
    3387, 3388, 3406, 3384, 3379, 3381, 
    3407, 3364, 3415, 3409, 3411
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00190

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "62.01"
    },
    "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": 70,
            "rows_produced_per_join": 70,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (3397,3363,3389,3390,3400,3416,3361,3385,3382,3348,3380,3368,3414,3387,3388,3406,3384,3379,3381,3407,3364,3415,3409,3411))",
            "cost_info": {
              "read_cost": "30.51",
              "eval_cost": "7.00",
              "prefix_cost": "37.51",
              "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": "17.50",
              "eval_cost": "0.35",
              "prefix_cost": "62.01",
              "data_read_per_join": "10K"
            },
            "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
3348 166,378,483M
3361 166,378,483M
3363 166,378,483M
3364 452,424,423,166,492M
3368 424,423,166,451M
3379 424,423,166,451M
3380 423,424,166M
3381 423,424,166M
3382 423,424,450,166M
3384 423,424,450,166M
3385 423,424,450,166M
3387 423,424,450,166M
3388 423,424,450,166M
3389 423,424,166M
3390 423,424,166M
3397 448,423,166M
3400 448,423,166M
3406 423,448,166M
3407 423,424,451,166M
3409 423,424,451,166M
3411 423,424,451,166M
3414 423,424,451,166M
3415 423,424,451,166M
3416 424,423,166M