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 (
    3016, 3017, 3018, 3019, 3026, 3030, 3029, 
    3034, 3033, 3039, 3040, 3041, 3048, 
    3047, 3046, 3049, 3050, 3051, 3053, 
    3054, 3055, 3058, 3059
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00279

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "50.56"
    },
    "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": 56,
            "rows_produced_per_join": 56,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (3016,3017,3018,3019,3026,3030,3029,3034,3033,3039,3040,3041,3048,3047,3046,3049,3050,3051,3053,3054,3055,3058,3059))",
            "cost_info": {
              "read_cost": "25.36",
              "eval_cost": "5.60",
              "prefix_cost": "30.96",
              "data_read_per_join": "896"
            },
            "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": "14.00",
              "eval_cost": "0.28",
              "prefix_cost": "50.56",
              "data_read_per_join": "8K"
            },
            "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
3016 329,166
3017 166,329
3018 166,329
3019 166,329
3026 329,166,344M
3029 166,329,344M
3030 329,166,344M
3033 320,166,469M
3034 320,166,469M
3039 166,320,469M
3040 166,320,469M
3041 166,320,469M
3046 234,166,470M
3047 166,234,470M
3048 166,234,470M
3049 166,234,470M
3050 166,234,470M
3051 166,234,470M
3053 234,166,470M
3054 234,166,470M
3055 166,234,470M
3058 166,234,470M
3059 166,234,470M