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 (
    115, 116, 117, 118, 119, 120, 121, 122, 
    123, 124, 125, 126, 127, 128, 129, 130, 
    131, 132, 133, 134, 135, 136, 137, 138
  ) 
GROUP BY 
  cscart_aprilproducts_categories.product_id

Query time 0.00110

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "31.27"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "0.73"
      },
      "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": "10.82",
            "index_condition": "(`vishalecarter_april_setup`.`cscart_aprilproducts_categories`.`product_id` in (115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138))",
            "cost_info": {
              "read_cost": "9.00",
              "eval_cost": "0.15",
              "prefix_cost": "30.55",
              "data_read_per_join": "11"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
115 208M
116 243M
117 237M
118 244M
119 244M
120 237M
121 244M
122 208M
123 244M
124 208M
125 237M
126 251M
127 209M
128 251M
129 209M
130 251M
131 209M
132 182M,179
133 182,179M
134 182M,179
135 182M,179
136 249M
137 249M
138 249M