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 (
    182, 41, 56, 57, 30, 112, 246, 89, 197, 
    208, 173, 97, 229, 211, 210, 209, 67, 
    25, 116, 213, 215, 226, 200, 154, 53, 
    52, 111, 82, 84, 228, 85, 88, 26, 35, 47, 
    81, 107, 109, 91, 92, 161, 188, 202, 203, 
    34, 31, 38, 80
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00085

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "42.17"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "1.57"
      },
      "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": 1,
            "filtered": "13.35",
            "index_condition": "(`danishecarter_latest`.`cscart_products_categories`.`product_id` in (182,41,56,57,30,112,246,89,197,208,173,97,229,211,210,209,67,25,116,213,215,226,200,154,53,52,111,82,84,228,85,88,26,35,47,81,107,109,91,92,161,188,202,203,34,31,38,80))",
            "cost_info": {
              "read_cost": "14.97",
              "eval_cost": "0.31",
              "prefix_cost": "40.60",
              "data_read_per_join": "25"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
25 195M
26 220M
30 176M
31 225M
34 225M
35 220M
38 225M
41 225M
47 247M
52 202M
53 202M
56 187M
57 187M
67 236M
80 226M
81 226M
82 246M
84 246M
85 246M
88 247M
89 247M
91 227M
92 227M
97 242M
107 227M
109 227M
111 243M
112 243M
116 243M
154 181M
161 198M,199
173 199M
182 252M
188 213M
197 231,229M
200 230M
202 230M
203 230M
208 171M
209 172M
210 172M
211 172M
213 201M
215 201M
226 201M
228 170M
229 170M
246 199M