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 (
    2302, 2301, 2363, 2364, 2365, 2550, 2549, 
    2548, 2544, 2551, 2552, 2559, 2560, 
    3663, 2579, 2580, 2637, 2638, 3155, 
    3156, 2737, 3255, 3834, 3835, 4126, 
    4127, 4128, 4129, 4294, 4295, 4316, 
    4317, 4796, 4797
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00152

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "82.91"
    },
    "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": 93,
            "rows_produced_per_join": 93,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (2302,2301,2363,2364,2365,2550,2549,2548,2544,2551,2552,2559,2560,3663,2579,2580,2637,2638,3155,3156,2737,3255,3834,3835,4126,4127,4128,4129,4294,4295,4316,4317,4796,4797))",
            "cost_info": {
              "read_cost": "41.06",
              "eval_cost": "9.30",
              "prefix_cost": "50.36",
              "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": "23.25",
              "eval_cost": "0.47",
              "prefix_cost": "82.91",
              "data_read_per_join": "14K"
            },
            "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
2301 167,166,444M
2302 167,166,444M
2363 166,329,347M
2364 329,166,347M
2365 329,166,347M
2544 234,166,236M
2548 166,234,236M
2549 166,234,236M
2550 166,234,236M
2551 166,234,236M
2552 166,234,236M
2559 329,166,344M
2560 329,166,344M
2579 234,166,236M
2580 166,234,236M
2637 320,166,339M
2638 166,320,339M
2737 423,424,451,166M
3155 423,424,451,166M
3156 423,424,451,166M
3255 423,424,451,166M
3663 329,166,344M
3834 423,424,450,166M
3835 423,424,450,166M
4126 513,166,516M
4127 513,166,516M
4128 513,166,516M
4129 513,166,516M
4294 386,308,250,350,166,382M
4295 350,250,308,386,166,382M
4316 320,166,321M
4317 166,320,321M
4796 320,166,325M
4797 166,320,325M