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 (
    67, 25, 116, 213, 215, 226, 200, 154, 53, 
    52, 111, 82, 84, 228, 85, 88
  ) 
GROUP BY 
  cscart_june_setupproducts_categories.product_id

Query time 0.00080

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "31.00"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "0.45"
      },
      "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": "6.72",
            "index_condition": "(`vishalecarter_june_setup`.`cscart_june_setupproducts_categories`.`product_id` in (67,25,116,213,215,226,200,154,53,52,111,82,84,228,85,88))",
            "cost_info": {
              "read_cost": "9.00",
              "eval_cost": "0.09",
              "prefix_cost": "30.55",
              "data_read_per_join": "7"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
25 195M
52 202M
53 202M
67 236M
82 246M
84 246M
85 246M
88 247M
111 243M
116 243M
154 181M
200 230M
213 201M
215 201M
226 201M
228 170M