SELECT 
  cscart_june_setupproducts_categories.product_id, 
  GROUP_CONCAT(
    IF(
      cscart_june_setupproducts_categories.link_type = "M", 
      CONCAT(
        cscart_june_setupproducts_categories.category_id, 
        "M"
      ), 
      cscart_june_setupproducts_categories.category_id
    )
  ) AS category_ids 
FROM 
  cscart_june_setupproducts_categories 
  INNER JOIN cscart_june_setupcategories ON cscart_june_setupcategories.category_id = cscart_june_setupproducts_categories.category_id 
  AND cscart_june_setupcategories.storefront_id IN (0, 1) 
  AND (
    cscart_june_setupcategories.usergroup_ids = '' 
    OR FIND_IN_SET(
      0, cscart_june_setupcategories.usergroup_ids
    ) 
    OR FIND_IN_SET(
      1, cscart_june_setupcategories.usergroup_ids
    )
  ) 
  AND cscart_june_setupcategories.status IN ('A', 'H') 
WHERE 
  cscart_june_setupproducts_categories.product_id IN (
    223, 192, 194, 195, 196, 197, 198, 199, 
    200, 201, 202, 203, 204, 205, 206, 207
  ) 
GROUP BY 
  cscart_june_setupproducts_categories.product_id

Query time 0.00112

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "30.97"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "0.43"
      },
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_june_setupcategories",
            "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_june_setup`.`cscart_june_setupcategories`.`storefront_id` in (0,1)) and ((`vishalecarter_june_setup`.`cscart_june_setupcategories`.`usergroup_ids` = '') or find_in_set(0,`vishalecarter_june_setup`.`cscart_june_setupcategories`.`usergroup_ids`) or find_in_set(1,`vishalecarter_june_setup`.`cscart_june_setupcategories`.`usergroup_ids`)) and (`vishalecarter_june_setup`.`cscart_june_setupcategories`.`status` in ('A','H')))"
          }
        },
        {
          "table": {
            "table_name": "cscart_june_setupproducts_categories",
            "access_type": "ref",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "vishalecarter_june_setup.cscart_june_setupcategories.category_id"
            ],
            "rows_examined_per_scan": 2,
            "rows_produced_per_join": 0,
            "filtered": "6.34",
            "index_condition": "(`vishalecarter_june_setup`.`cscart_june_setupproducts_categories`.`product_id` in (223,192,194,195,196,197,198,199,200,201,202,203,204,205,206,207))",
            "cost_info": {
              "read_cost": "9.00",
              "eval_cost": "0.09",
              "prefix_cost": "30.55",
              "data_read_per_join": "6"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
192 232M
194 232M
195 232M
196 232M
197 229M,231
198 229M
199 229M
200 230M
201 230M
202 230M
203 230M
204 232M
205 171M
206 171M
207 171M
223 165M