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 (
    2587, 2588, 2589, 2590, 2927, 2928, 2929, 
    4269, 4270, 4276, 4278, 4297, 4298, 
    4299, 4776, 4778, 4780, 4771, 4773, 
    4767, 4899, 4898, 4897, 4896, 4894, 
    2432, 8485, 8484, 8483
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00169

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "73.66"
    },
    "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": 83,
            "rows_produced_per_join": 83,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (2587,2588,2589,2590,2927,2928,2929,4269,4270,4276,4278,4297,4298,4299,4776,4778,4780,4771,4773,4767,4899,4898,4897,4896,4894,2432,8485,8484,8483))",
            "cost_info": {
              "read_cost": "36.31",
              "eval_cost": "8.30",
              "prefix_cost": "44.61",
              "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": 4,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "20.75",
              "eval_cost": "0.42",
              "prefix_cost": "73.66",
              "data_read_per_join": "13K"
            },
            "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
2432 372,174,166,453,454,190M
2587 329,166,457M
2588 329,166,457M
2589 166,329,457M
2590 166,329,457M
2927 329,166,344M
2928 329,166,344M
2929 329,166,344M
4269 513,166,514M
4270 513,166,514M
4276 513,166,516M
4278 513,166,516M
4297 513,166,514M
4298 513,166,514M
4299 513,166,514M
4767 234,166,326M
4771 166,234,326M
4773 234,166,326M
4776 166,234,326M
4778 166,234,326M
4780 166,234,326M
4894 166,423,449M
4896 166,423,449M
4897 166,423,449M
4898 166,423,449M
4899 166,423,449M
8483 454,166,372,453,174,190M
8484 453,174,454,166,372,190M
8485 453,174,454,166,372,190M