SELECT 
  cscart_products_categories.product_id, 
  GROUP_CONCAT(
    IF(
      cscart_products_categories.link_type = "M", 
      CONCAT(
        cscart_products_categories.category_id, 
        "M"
      ), 
      cscart_products_categories.category_id
    )
  ) AS category_ids 
FROM 
  cscart_products_categories 
  INNER JOIN cscart_categories ON cscart_categories.category_id = cscart_products_categories.category_id 
  AND cscart_categories.storefront_id IN (0, 1) 
  AND (
    cscart_categories.usergroup_ids = '' 
    OR FIND_IN_SET(
      0, cscart_categories.usergroup_ids
    ) 
    OR FIND_IN_SET(
      1, cscart_categories.usergroup_ids
    )
  ) 
  AND cscart_categories.status IN ('A', 'H') 
WHERE 
  cscart_products_categories.product_id IN (
    515, 514, 513, 512, 511, 510, 509, 508, 
    507, 506, 505, 504, 503, 502, 501, 499, 
    500, 498, 497, 496, 495, 494, 493, 492
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00107

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "42.85"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "2.25"
      },
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "ALL",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "rows_examined_per_scan": 98,
            "rows_produced_per_join": 3,
            "filtered": "4.00",
            "cost_info": {
              "read_cost": "22.49",
              "eval_cost": "0.78",
              "prefix_cost": "23.28",
              "data_read_per_join": "13K"
            },
            "used_columns": [
              "category_id",
              "storefront_id",
              "usergroup_ids",
              "status"
            ],
            "attached_condition": "((`danishecarter_latest`.`cscart_categories`.`storefront_id` in (0,1)) and ((`danishecarter_latest`.`cscart_categories`.`usergroup_ids` = '') or find_in_set(0,`danishecarter_latest`.`cscart_categories`.`usergroup_ids`) or find_in_set(1,`danishecarter_latest`.`cscart_categories`.`usergroup_ids`)) and (`danishecarter_latest`.`cscart_categories`.`status` in ('A','H')))"
          }
        },
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "ref",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "danishecarter_latest.cscart_categories.category_id"
            ],
            "rows_examined_per_scan": 3,
            "rows_produced_per_join": 2,
            "filtered": "19.11",
            "index_condition": "(`danishecarter_latest`.`cscart_products_categories`.`product_id` in (515,514,513,512,511,510,509,508,507,506,505,504,503,502,501,499,500,498,497,496,495,494,493,492))",
            "cost_info": {
              "read_cost": "14.97",
              "eval_cost": "0.45",
              "prefix_cost": "40.60",
              "data_read_per_join": "35"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
492 302M
493 303M
494 296M
495 296M
496 297M
497 297M
498 297M
499 297M
500 297M
501 297M
502 297M
503 297M
504 297M
505 297M
506 297M
507 297M
508 297M
509 297M
510 297M
511 297M
512 297M
513 297M
514 297M
515 297M