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 (
    735, 734, 733, 732, 731, 730, 729, 728, 
    742, 741, 740, 739, 738, 737, 736, 747, 
    746, 745, 744, 743, 749, 752, 751, 750, 
    748, 758, 757, 756, 755, 754, 753, 761, 
    760, 759, 767, 766, 765, 764, 763, 762
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00144

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "109.74"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "5.65"
      },
      "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": 5,
            "filtered": "9.42",
            "index_condition": "(`cscart`.`cscart_products_categories`.`product_id` in (735,734,733,732,731,730,729,728,742,741,740,739,738,737,736,747,746,745,744,743,749,752,751,750,748,758,757,756,755,754,753,761,760,759,767,766,765,764,763,762))",
            "cost_info": {
              "read_cost": "61.60",
              "eval_cost": "1.13",
              "prefix_cost": "104.09",
              "data_read_per_join": "90"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
728 382M,375,377
729 382M,375,377
730 377,382M,375
731 375,377,382M
732 375,377,382M
733 375,377,382M
734 382M,375,377
735 382M,375,377
736 377,382M,375
737 377,382M,375
738 375,377,382M
739 375,377,382M
740 375,377,382M
741 382M,375,377
742 377,382M,375
743 377,382M,375
744 375,377,382M
745 375,377,382M
746 375,377,382M
747 382M,375,377
748 382M,375,377
749 377,382M,375
750 375,377,382M
751 375,377,382M
752 375,377,382M
753 375,377,382M
754 382M,375,377
755 377,382M,375
756 377,382M,375
757 375,377,382M
758 375,377,382M
759 375,377,382M
760 382M,375,377
761 382M,375,377
762 377,382M,375
763 375,377,382M
764 375,377,382M
765 375,377,382M
766 382M,375,377
767 382M,375,377