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 (
    599, 600, 601, 602, 603, 604, 605, 606, 
    675, 676, 677, 912, 911, 917, 916, 915, 
    914, 919, 918, 921, 920, 923, 922, 925, 
    924, 931, 930, 929, 928, 927, 926
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00114

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "108.37"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "4.29"
      },
      "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": 4,
            "filtered": "7.14",
            "index_condition": "(`cscart`.`cscart_products_categories`.`product_id` in (599,600,601,602,603,604,605,606,675,676,677,912,911,917,916,915,914,919,918,921,920,923,922,925,924,931,930,929,928,927,926))",
            "cost_info": {
              "read_cost": "61.60",
              "eval_cost": "0.86",
              "prefix_cost": "104.09",
              "data_read_per_join": "68"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
599 329,305,303M
600 303M,329,305
601 303,329,305M
602 303,329,305M
603 303,329,305M
604 303,329,305M
605 305,303M,329
606 303M,329,305
675 303M,329,305
676 303M,329,305
677 303M,329,305
911 303,327M,305
912 305,303,327M
914 303,327M,305
915 303,327M,305
916 303,327M,305
917 303,327M,305
918 303,327M,305
919 303,327M,305
920 327M,305,303
921 303,327M,305
922 303,328M,305
923 303,328M,305
924 303,328M,305
925 303,328M,305
926 305,329M,303
927 303,305,329M
928 329M,303,305
929 329M,303,305
930 329M,303,305
931 329M,303,305