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 (
    5442, 5510, 5552, 5509, 5535, 5563, 5577, 
    5437, 5485, 5479, 5420, 5518, 5441, 
    5434, 5590, 5417, 5541, 5406, 5407, 
    5493, 5526, 5484, 5412, 5583
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00147

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "52.41"
    },
    "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": 58,
            "rows_produced_per_join": 58,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (5442,5510,5552,5509,5535,5563,5577,5437,5485,5479,5420,5518,5441,5434,5590,5417,5541,5406,5407,5493,5526,5484,5412,5583))",
            "cost_info": {
              "read_cost": "26.31",
              "eval_cost": "5.80",
              "prefix_cost": "32.11",
              "data_read_per_join": "928"
            },
            "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": 2,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "14.50",
              "eval_cost": "0.29",
              "prefix_cost": "52.41",
              "data_read_per_join": "9K"
            },
            "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
5406 473,577,474M
5407 473,577,474M
5412 473,577,474M
5417 473,577,474M
5420 473,577,475M
5434 466,372,574M
5437 466,372,574M
5441 466,372,574M
5442 466,372,574M
5479 466,372,575M
5484 466,372,575M
5485 466,372,575M
5493 466,372,575M
5509 466,372,573M
5510 466,372,573M
5518 466,372,573M
5526 466,372,467M
5535 466,372,579M
5541 554,556M
5552 466,372,581M
5563 572,372,582M
5577 572,372,582M
5583 572,372,582M
5590 466,372,573M