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 (
    3023, 3024, 3401, 3402, 3522, 3523, 4130, 
    4131, 4132, 6101, 6102, 6103, 6104, 
    6105, 6106, 6107, 6108, 6109, 6266, 
    6267, 6268, 6269, 5985, 8264, 10135, 
    10136, 10137, 10138
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00175

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "69.41"
    },
    "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": 78,
            "rows_produced_per_join": 78,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (3023,3024,3401,3402,3522,3523,4130,4131,4132,6101,6102,6103,6104,6105,6106,6107,6108,6109,6266,6267,6268,6269,5985,8264,10135,10136,10137,10138))",
            "cost_info": {
              "read_cost": "34.31",
              "eval_cost": "7.80",
              "prefix_cost": "42.11",
              "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": "19.50",
              "eval_cost": "0.39",
              "prefix_cost": "69.41",
              "data_read_per_join": "12K"
            },
            "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
3023 329,166,344M
3024 166,329,344M
3401 492,424,423,166M
3402 423,424,492,166M
3522 423,424,450,166M
3523 423,424,450,166M
4130 513,166,514M
4131 513,166,514M
4132 513,166,514M
5985 454,190M
6101 166,423,586M
6102 166,423,586M
6103 166,423,586M
6104 166,423,586M
6105 166,423,586M
6106 166,423,586M
6107 166,423,586M
6108 166,423,586M
6109 166,423,586M
6266 473,476M
6267 473,476M
6268 473,476M
6269 473,476M
8264 454,190M
10135 372,454,453,190,174,166M
10136 372,454,453,190,174,166M
10137 372,454,453,190,174,166M
10138 372,454,453,190,174,166M