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 (
    4013, 4067, 4219, 4215, 4170, 4172, 4166, 
    4482, 4085, 4198, 4173, 4869, 4222, 
    4483, 4217, 4480, 4174, 4872, 4878, 
    3988
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00213

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "44.21"
    },
    "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": 49,
            "rows_produced_per_join": 49,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (4013,4067,4219,4215,4170,4172,4166,4482,4085,4198,4173,4869,4222,4483,4217,4480,4174,4872,4878,3988))",
            "cost_info": {
              "read_cost": "22.16",
              "eval_cost": "4.90",
              "prefix_cost": "27.06",
              "data_read_per_join": "784"
            },
            "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": "12.25",
              "eval_cost": "0.25",
              "prefix_cost": "44.21",
              "data_read_per_join": "7K"
            },
            "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
3988 167,166,353M
4013 167,166,353M
4067 167,166,353M
4085 167,166,353M
4166 167,166,353M
4170 167,166,353M
4172 167,166,353M
4173 167,166,353M
4174 167,166,353M
4198 166,167,353M
4215 167,166,353M
4217 167,166,353M
4219 167,166,353M
4222 167,166,353M
4480 167,166,519M
4482 167,166,519M
4483 167,166,519M
4869 166,170,530M
4872 166,170,530M
4878 166,170,530M