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 0.00103

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