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 (
    10122, 10127, 10128, 10133, 10198, 10199, 
    10200, 10201, 10217, 10216, 10309, 
    10312, 10315, 10317, 10313, 10316, 
    10318, 10322, 10314, 10319, 10320, 
    10321
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00227

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "91.91"
    },
    "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": 108,
            "rows_produced_per_join": 108,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (10122,10127,10128,10133,10198,10199,10200,10201,10217,10216,10309,10312,10315,10317,10313,10316,10318,10322,10314,10319,10320,10321))",
            "cost_info": {
              "read_cost": "43.31",
              "eval_cost": "10.80",
              "prefix_cost": "54.11",
              "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": 5,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "27.00",
              "eval_cost": "0.54",
              "prefix_cost": "91.91",
              "data_read_per_join": "16K"
            },
            "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
10122 372,454,453,190,174,166M
10127 372,454,453,190,174,166M
10128 372,454,453,190,174,166M
10133 372,454,453,190,174,166M
10198 372,454,453,190,174,166M
10199 372,454,453,190,174,166M
10200 372,454,453,190,174,166M
10201 372,454,453,190,174,166M
10216 190,454,174,372,453,166M
10217 174,453,454,372,190,166M
10309 190,454,174,372,453,166M
10312 372,454,453,190,174,166M
10313 372,454,453,190,174,166M
10314 372,454,453,190,174,166M
10315 372,454,453,190,174,166M
10316 372,454,453,190,174,166M
10317 372,454,453,190,174,166M
10318 372,454,453,190,174,166M
10319 372,454,453,190,174,166M
10320 372,454,453,190,174,166M
10321 372,454,453,190,174,166M
10322 372,454,453,190,174,166M