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 (
    2702, 2703, 3213, 3214, 3216, 3215, 4024, 
    3649, 4026, 4025, 4944, 4942, 4945, 
    4959, 4958, 4973, 4972, 4971, 4970, 
    4969, 4968, 4967, 4966, 4965, 4964, 
    4963, 4962
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00179

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "62.76"
    },
    "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": 70,
            "rows_produced_per_join": 70,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (2702,2703,3213,3214,3216,3215,4024,3649,4026,4025,4944,4942,4945,4959,4958,4973,4972,4971,4970,4969,4968,4967,4966,4965,4964,4963,4962))",
            "cost_info": {
              "read_cost": "31.26",
              "eval_cost": "7.00",
              "prefix_cost": "38.26",
              "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": "17.50",
              "eval_cost": "0.35",
              "prefix_cost": "62.76",
              "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
2702 423,424,450,166M
2703 423,424,450,166M
3213 450,423,424,166M
3214 450,424,423,166M
3215 450,424,423,166M
3216 450,423,424,166M
3649 423,492,166M
4024 423,492,166M
4025 423,492,166M
4026 423,492,166M
4942 423,520,166M
4944 423,520,166M
4945 423,520,166M
4958 423,166,520M
4959 423,166,520M
4962 166,423,449M
4963 166,423,449M
4964 166,423,449M
4965 166,423,449M
4966 166,423,449M
4967 166,423,449M
4968 166,423,449M
4969 166,423,449M
4970 166,423,449M
4971 166,423,449M
4972 166,423,449M
4973 166,423,449M