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 (
    2227, 2226, 2655, 2719, 2728, 3150, 3151, 
    3213, 3214, 3216, 3215, 3289, 3382, 
    3383, 3385, 3386, 3552, 3553, 3664, 
    3665, 3832, 3831
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00180

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "63.11"
    },
    "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": 72,
            "rows_produced_per_join": 72,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (2227,2226,2655,2719,2728,3150,3151,3213,3214,3216,3215,3289,3382,3383,3385,3386,3552,3553,3664,3665,3832,3831))",
            "cost_info": {
              "read_cost": "30.71",
              "eval_cost": "7.20",
              "prefix_cost": "37.91",
              "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": "18.00",
              "eval_cost": "0.36",
              "prefix_cost": "63.11",
              "data_read_per_join": "11K"
            },
            "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
2226 424,423,450,166M
2227 423,424,450,166M
2655 423,424,450,166M
2719 423,424,450,166M
2728 423,424,450,166M
3150 423,424,450,166M
3151 423,424,450,166M
3213 450,423,424,166M
3214 450,424,423,166M
3215 450,424,423,166M
3216 450,423,424,166M
3289 450,424,423,166M
3382 423,424,450,166M
3383 423,424,450,166M
3385 423,424,450,166M
3386 423,424,450,166M
3552 423,424,450,166M
3553 423,424,450,166M
3664 423,424,450,166M
3665 423,424,450,166M
3831 423,424,450,166M
3832 424,450,423,166M