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 (
    831, 830, 829, 828, 827, 841, 840, 839, 
    838, 837, 846, 845, 844, 843, 842, 851, 
    850, 849, 848, 847, 853, 852, 858, 857, 
    856, 855, 854, 863, 862, 861, 860, 859, 
    867, 866, 865, 864, 872, 871, 870, 869, 
    868, 874, 873, 878, 877, 876, 875
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00121

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "110.76"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "6.67"
      },
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "ALL",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "rows_examined_per_scan": 125,
            "rows_produced_per_join": 5,
            "filtered": "4.00",
            "cost_info": {
              "read_cost": "29.49",
              "eval_cost": "1.00",
              "prefix_cost": "30.49",
              "data_read_per_join": "20K"
            },
            "used_columns": [
              "category_id",
              "storefront_id",
              "usergroup_ids",
              "status"
            ],
            "attached_condition": "((`cscart`.`cscart_categories`.`storefront_id` in (0,1)) and ((`cscart`.`cscart_categories`.`usergroup_ids` = '') or find_in_set(0,`cscart`.`cscart_categories`.`usergroup_ids`) or find_in_set(1,`cscart`.`cscart_categories`.`usergroup_ids`)) and (`cscart`.`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": [
              "cscart.cscart_categories.category_id"
            ],
            "rows_examined_per_scan": 12,
            "rows_produced_per_join": 6,
            "filtered": "11.12",
            "index_condition": "(`cscart`.`cscart_products_categories`.`product_id` in (831,830,829,828,827,841,840,839,838,837,846,845,844,843,842,851,850,849,848,847,853,852,858,857,856,855,854,863,862,861,860,859,867,866,865,864,872,871,870,869,868,874,873,878,877,876,875))",
            "cost_info": {
              "read_cost": "61.60",
              "eval_cost": "1.33",
              "prefix_cost": "104.09",
              "data_read_per_join": "106"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
827 301,302,367M
828 367M,301,302
829 367M,301,302
830 302,367M,301
831 302,367M,301
837 301,302,368M
838 301,302,368M
839 368M,301,302
840 368M,301,302
841 302,368M,301
842 302,368M,301
843 302,368M,301
844 301,302,368M
845 301,302,368M
846 368M,301,302
847 368M,301,302
848 302,368M,301
849 302,368M,301
850 301,302,368M
851 301,302,368M
852 369M,301,302
853 369M,301,302
854 302,369M,301
855 302,369M,301
856 301,302,369M
857 301,302,369M
858 369M,301,302
859 369M,301,302
860 369M,301,302
861 302,369M,301
862 302,369M,301
863 301,302,369M
864 301,302,369M
865 369M,301,302
866 369M,301,302
867 302,369M,301
868 302,369M,301
869 301,302,369M
870 301,302,369M
871 369M,301,302
872 369M,301,302
873 302,301,370M
874 370M,302,301
875 302,369M,301
876 301,302,369M
877 301,302,369M
878 301,302,369M