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 (
    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 0.00060

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "41.37"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "0.77"
      },
      "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": 0,
            "filtered": "6.54",
            "index_condition": "(`danishecarter_latest`.`cscart_products_categories`.`product_id` in (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": "0.15",
              "prefix_cost": "40.60",
              "data_read_per_join": "12"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
26 220M
31 225M
34 225M
35 220M
38 225M
47 247M
52 202M
53 202M
80 226M
81 226M
82 246M
84 246M
85 246M
88 247M
91 227M
92 227M
107 227M
109 227M
111 243M
161 199,198M
188 213M
202 230M
203 230M
228 170M