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 (
    7608, 7279, 7609, 7610, 7611, 7261, 7612, 
    7614, 7613, 7248, 7615, 7281, 7283, 
    7616, 7285, 7620, 7619, 7618, 7617, 
    7290, 7622, 7621, 7624, 7277, 7623, 
    7293, 7625, 5985, 8264, 8474, 8475, 
    2441, 2465, 8478, 2432, 8485, 8484, 
    8483, 2455, 8488, 8487, 8486, 8490, 
    8489, 2438, 2459, 8492, 8491, 8493, 
    1538, 8496, 1517, 8498, 8497, 1532, 
    8502, 8501, 8499, 1528, 8505, 8503, 
    4949, 8510, 8511, 8513, 8512, 10135, 
    10136, 10137, 10138
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00457

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "215.91"
    },
    "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": 248,
            "rows_produced_per_join": 248,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (7608,7279,7609,7610,7611,7261,7612,7614,7613,7248,7615,7281,7283,7616,7285,7620,7619,7618,7617,7290,7622,7621,7624,7277,7623,7293,7625,5985,8264,8474,8475,2441,2465,8478,2432,8485,8484,8483,2455,8488,8487,8486,8490,8489,2438,2459,8492,8491,8493,1538,8496,1517,8498,8497,1532,8502,8501,8499,1528,8505,8503,4949,8510,8511,8513,8512,10135,10136,10137,10138))",
            "cost_info": {
              "read_cost": "104.31",
              "eval_cost": "24.80",
              "prefix_cost": "129.11",
              "data_read_per_join": "3K"
            },
            "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": 12,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "62.00",
              "eval_cost": "1.24",
              "prefix_cost": "215.91",
              "data_read_per_join": "38K"
            },
            "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
1517 454,453,372,174,166,190M
1528 453,454,372,174,166,190M
1532 454,453,372,174,166,190M
1538 454,453,372,174,166,190M
2432 372,174,166,453,454,190M
2438 454,453,174,372,166,190M
2441 454,453,166,372,174,190M
2455 454,453,372,166,174,190M
2459 372,166,453,454,174,190M
2465 174,453,454,166,372,190M
4949 372,166,453,174,454,190M
5985 454,190M
7248 454,190M
7261 190,454M
7277 190,454M
7279 190,454M
7281 454,190M
7283 454,190M
7285 190,454M
7290 190,454M
7293 190,454M
7608 190,454M
7609 190,454M
7610 190,454M
7611 190,454M
7612 454,190M
7613 454,190M
7614 454,190M
7615 454,190M
7616 454,190M
7617 190,454M
7618 190,454M
7619 190,454M
7620 190,454M
7621 190,454M
7622 190,454M
7623 190,454M
7624 190,454M
7625 190,454M
8264 454,190M
8474 166,453,174,454,372,190M
8475 166,174,453,454,372,190M
8478 372,166,174,454,453,190M
8483 454,166,372,453,174,190M
8484 453,174,454,166,372,190M
8485 453,174,454,166,372,190M
8486 174,372,454,166,453,190M
8487 166,453,174,372,454,190M
8488 166,453,174,372,454,190M
8489 372,174,454,166,453,190M
8490 174,453,166,372,454,190M
8491 174,454,166,453,372,190M
8492 174,454,166,453,372,190M
8493 174,454,166,453,372,190M
8496 372,453,454,166,174,190M
8497 174,454,372,166,453,190M
8498 372,166,453,174,454,190M
8499 174,454,166,453,372,190M
8501 372,453,166,174,454,190M
8502 372,174,454,453,166,190M
8503 372,166,453,174,454,190M
8505 174,454,372,166,453,190M
8510 454,174,166,372,453,190M
8511 454,166,174,453,372,190M
8512 174,453,454,166,372,190M
8513 453,174,372,454,166,190M
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