SELECT 
  cscart_aprilproducts_categories.product_id, 
  GROUP_CONCAT(
    IF(
      cscart_aprilproducts_categories.link_type = "M", 
      CONCAT(
        cscart_aprilproducts_categories.category_id, 
        "M"
      ), 
      cscart_aprilproducts_categories.category_id
    )
  ) AS category_ids 
FROM 
  cscart_aprilproducts_categories 
  INNER JOIN cscart_aprilcategories ON cscart_aprilcategories.category_id = cscart_aprilproducts_categories.category_id 
  AND cscart_aprilcategories.storefront_id IN (0, 1) 
  AND (
    cscart_aprilcategories.usergroup_ids = '' 
    OR FIND_IN_SET(
      0, cscart_aprilcategories.usergroup_ids
    ) 
    OR FIND_IN_SET(
      1, cscart_aprilcategories.usergroup_ids
    )
  ) 
  AND cscart_aprilcategories.status IN ('A', 'H') 
WHERE 
  cscart_aprilproducts_categories.product_id IN (
    278, 280, 282, 247, 248, 241, 244, 245, 
    246, 240, 6, 66, 166, 214, 219, 221, 223, 
    192, 194, 195, 196, 197, 198, 199
  ) 
GROUP BY 
  cscart_aprilproducts_categories.product_id

Query time 0.00106

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "31.22"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "0.68"
      },
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_aprilcategories",
            "access_type": "ALL",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "rows_examined_per_scan": 84,
            "rows_produced_per_join": 3,
            "filtered": "4.00",
            "cost_info": {
              "read_cost": "19.53",
              "eval_cost": "0.67",
              "prefix_cost": "20.20",
              "data_read_per_join": "8K"
            },
            "used_columns": [
              "category_id",
              "storefront_id",
              "usergroup_ids",
              "status"
            ],
            "attached_condition": "((`vishalecarter_april_setup`.`cscart_aprilcategories`.`storefront_id` in (0,1)) and ((`vishalecarter_april_setup`.`cscart_aprilcategories`.`usergroup_ids` = '') or find_in_set(0,`vishalecarter_april_setup`.`cscart_aprilcategories`.`usergroup_ids`) or find_in_set(1,`vishalecarter_april_setup`.`cscart_aprilcategories`.`usergroup_ids`)) and (`vishalecarter_april_setup`.`cscart_aprilcategories`.`status` in ('A','H')))"
          }
        },
        {
          "table": {
            "table_name": "cscart_aprilproducts_categories",
            "access_type": "ref",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "vishalecarter_april_setup.cscart_aprilcategories.category_id"
            ],
            "rows_examined_per_scan": 2,
            "rows_produced_per_join": 0,
            "filtered": "10.07",
            "index_condition": "(`vishalecarter_april_setup`.`cscart_aprilproducts_categories`.`product_id` in (278,280,282,247,248,241,244,245,246,240,6,66,166,214,219,221,223,192,194,195,196,197,198,199))",
            "cost_info": {
              "read_cost": "9.00",
              "eval_cost": "0.14",
              "prefix_cost": "30.55",
              "data_read_per_join": "10"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
6 191M
66 189M
166 199,198M
192 232M
194 232M
195 232M
196 232M
197 229M,231
198 229M
199 229M
214 168M
219 169M
221 169M
223 165M
240 165M
241 165M
244 168M
245 235M
246 199M
247 165M
248 255,248M
278 224M
280 224M
282 224M