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 (
    182, 41, 56, 57, 30, 112, 246, 89, 197, 
    208, 173, 97, 229, 211, 210, 209
  ) 
GROUP BY 
  cscart_june_setupproducts_categories.product_id

Query time 0.00067

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 (182,41,56,57,30,112,246,89,197,208,173,97,229,211,210,209))",
            "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
30 176M
41 225M
56 187M
57 187M
89 247M
97 242M
112 243M
173 199M
182 252M
197 231,229M
208 171M
209 172M
210 172M
211 172M
229 170M
246 199M