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 (
    5939, 5918, 5961, 5925, 5670, 5919, 5817, 
    5923, 5936, 5837, 5843, 5814, 5831, 
    5751, 5740, 5839, 5813, 5825, 5924, 
    5838, 5738, 5957, 5912, 5943
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00228

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "122.81"
    },
    "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": 146,
            "rows_produced_per_join": 146,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (5939,5918,5961,5925,5670,5919,5817,5923,5936,5837,5843,5814,5831,5751,5740,5839,5813,5825,5924,5838,5738,5957,5912,5943))",
            "cost_info": {
              "read_cost": "57.11",
              "eval_cost": "14.60",
              "prefix_cost": "71.71",
              "data_read_per_join": "2K"
            },
            "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": 7,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "36.50",
              "eval_cost": "0.73",
              "prefix_cost": "122.81",
              "data_read_per_join": "22K"
            },
            "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
5670 570,406,402,250,543,328,166,567M
5738 410,405,402,250,342,328,166,362M
5740 410,405,402,250,342,328,166,362M
5751 410,405,342,402,250,328,166,362M
5813 405,402,250,342,328,166,410,362M
5814 410,405,402,250,342,328,166,362M
5817 362,405,402,250,342,328,166,410M
5825 410,405,402,250,342,328,166,362M
5831 410,405,342,250,166,362M
5837 410,405,402,250,342,328,166,362M
5838 410,405,402,250,342,328,166,362M
5839 410,405,402,250,342,328,166,362M
5843 412,407,402,250,359,328,166,360M
5912 565,402,250,328,166,564M
5918 404,402,250,328,166,341M
5919 410,405,402,250,342,328,166,362M
5923 565,402,250,328,166,564M
5924 565,402,250,328,166,564M
5925 404,402,250,328,166,341M
5936 545,543,406,521,547,569,402,250,328,166,544M
5939 402,250,341,328,166,404M
5943 565,402,250,328,166,564M
5957 571,545,521,570,406,402,250,543,328,166,567M
5961 404,402,250,328,166,341M