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 (
    130, 128, 126, 131, 177, 186, 185, 179, 
    11, 172, 134, 135, 195, 233, 168, 167, 
    169, 42, 39, 40, 205, 37, 152, 160, 74, 
    73, 71, 75, 72, 108, 237, 191, 235, 70, 
    122, 115, 156, 90, 175, 196, 43, 104, 
    76, 129, 127, 121, 103, 95
  ) 
GROUP BY 
  cscart_aprilproducts_categories.product_id

Query time 0.00113

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "31.98"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "1.43"
      },
      "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": 1,
            "filtered": "21.27",
            "index_condition": "(`vishalecarter_april_setup`.`cscart_aprilproducts_categories`.`product_id` in (130,128,126,131,177,186,185,179,11,172,134,135,195,233,168,167,169,42,39,40,205,37,152,160,74,73,71,75,72,108,237,191,235,70,122,115,156,90,175,196,43,104,76,129,127,121,103,95))",
            "cost_info": {
              "read_cost": "9.00",
              "eval_cost": "0.29",
              "prefix_cost": "30.55",
              "data_read_per_join": "22"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
11 224M
37 185M
39 185M
40 185M
42 185M
43 185M
70 236M
71 236M
72 240M
73 240M
74 240M
75 240M
76 240M
90 247M
95 248M
103 242M
104 242M
108 242M
115 208M
121 244M
122 208M
126 251M
127 209M
128 251M
129 209M
130 251M
131 209M
134 182M,179
135 182M,179
152 210M
156 181M
160 210M
167 197M,199,198
168 197M,199,198
169 197M,199,198
172 199M
175 199M
177 212M
179 212M
185 214M
186 214M
191 231M
195 232M
196 232M
205 171M
233 217M
235 217M
237 218M