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 (
    5114, 5397, 5130, 5111, 5176, 5405, 5404, 
    5113, 5168, 5393, 5403, 5155, 5170, 
    5101, 5124, 5102, 5394, 5239, 5151, 
    5396, 5173, 5157, 5126, 5133
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00166

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "60.41"
    },
    "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": 68,
            "rows_produced_per_join": 68,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (5114,5397,5130,5111,5176,5405,5404,5113,5168,5393,5403,5155,5170,5101,5124,5102,5394,5239,5151,5396,5173,5157,5126,5133))",
            "cost_info": {
              "read_cost": "29.81",
              "eval_cost": "6.80",
              "prefix_cost": "36.61",
              "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": "17.00",
              "eval_cost": "0.34",
              "prefix_cost": "60.41",
              "data_read_per_join": "10K"
            },
            "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
5101 451,424,423,166M
5102 423,424,451,166M
5111 450,423,424,166M
5113 450,424,423,166M
5114 450,423,424,166M
5124 329,166,457M
5126 329,166,344M
5130 329,166,344M
5133 329,166,344M
5151 329,166,344M
5155 329,166,457M
5157 329,166,457M
5168 329,166,457M
5170 166,378M
5173 329,166,347M
5176 329,166,347M
5239 372,549M
5393 250,372,553,554,552,556M
5394 250,372,553,554,552,556M
5396 372,250,553,554,552,556M
5397 372,250,553,554,552,556M
5403 372,466,467M
5404 372,466,467M
5405 372,466,467M