SELECT 
  category_id 
FROM 
  cscart_categories 
WHERE 
  category_id = 166 
  AND (
    usergroup_ids = '' 
    OR FIND_IN_SET(0, usergroup_ids) 
    OR FIND_IN_SET(1, usergroup_ids)
  ) 
  AND status IN ('A', 'H') 
  AND cscart_categories.storefront_id IN (0, 1)

Query time 0.00063

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "9.25"
    },
    "table": {
      "table_name": "cscart_categories",
      "access_type": "ALL",
      "rows_examined_per_scan": 84,
      "rows_produced_per_join": 1,
      "filtered": "1.19",
      "cost_info": {
        "read_cost": "9.15",
        "eval_cost": "0.10",
        "prefix_cost": "9.25",
        "data_read_per_join": "2K"
      },
      "used_columns": [
        "category_id",
        "storefront_id",
        "usergroup_ids",
        "status"
      ],
      "attached_condition": "((`mobikul_delivery_boy_livedemo`.`cscart_categories`.`category_id` = 166) and ((`mobikul_delivery_boy_livedemo`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`mobikul_delivery_boy_livedemo`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`mobikul_delivery_boy_livedemo`.`cscart_categories`.`usergroup_ids`))) and (`mobikul_delivery_boy_livedemo`.`cscart_categories`.`status` in ('A','H')) and (`mobikul_delivery_boy_livedemo`.`cscart_categories`.`storefront_id` in (0,1)))"
    }
  }
}

Result

category_id
166