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 (
    419, 418, 417, 416, 415, 414, 413, 412, 
    411, 410, 409, 407, 406, 405, 403, 404, 
    402, 401, 278, 280, 282, 247, 248, 241, 
    244, 245, 246, 240, 6, 66, 166, 214, 219, 
    221, 223, 192, 194, 195, 196, 197, 198, 
    199, 200, 201, 202, 203, 204, 205, 206, 
    207, 208, 209, 210, 211, 212, 213, 215, 
    217, 218, 220, 222, 224, 225, 226, 227, 
    228, 229, 230, 231, 232, 233, 234, 235, 
    236, 237, 238, 239, 242, 243, 78, 79, 
    80, 81, 82, 83, 84, 85, 86, 87, 88, 89, 
    90, 91, 92, 93, 94
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00100

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "43.65"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "3.05"
      },
      "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": 3,
            "filtered": "25.92",
            "index_condition": "(`danishecarter_latest`.`cscart_products_categories`.`product_id` in (419,418,417,416,415,414,413,412,411,410,409,407,406,405,403,404,402,401,278,280,282,247,248,241,244,245,246,240,6,66,166,214,219,221,223,192,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,215,217,218,220,222,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,242,243,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94))",
            "cost_info": {
              "read_cost": "14.97",
              "eval_cost": "0.61",
              "prefix_cost": "40.60",
              "data_read_per_join": "48"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
6 191M
66 189M
78 226M
79 226M
80 226M
81 226M
82 246M
83 246M
84 246M
85 246M
86 238M
87 246M
88 247M
89 247M
90 247M
91 227M
92 227M
93 248M
94 248M
166 198M,199
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
208 171M
209 172M
210 172M
211 172M
212 172M
213 201M
214 168M
215 201M
217 168M
218 168M
219 169M
220 169M
221 169M
222 169M
223 165M
224 165M
225 165M
226 201M
227 170M
228 170M
229 170M
230 216M
231 216M
232 216M
233 217M
234 217M
235 217M
236 218M
237 218M
238 235M
239 235M
240 165M
241 165M
242 178M
243 178M
244 168M
245 235M
246 199M
247 165M
248 248M,255
278 224M
280 224M
282 224M
401 295M
402 295M
403 302M
404 295M
405 302M
406 302M
407 302M
409 303M
410 303M
411 303M
412 303M
413 302M
414 303M
415 303M
416 302M
417 303M
418 302M
419 302M