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, 923, 922, 931, 930, 929, 928, 927, 
    926
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00135

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "107.50"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "3.41"
      },
      "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": 3,
            "filtered": "5.68",
            "index_condition": "(`cscart`.`cscart_products_categories`.`product_id` in (599,600,601,602,603,604,605,606,675,676,677,912,911,917,916,915,914,923,922,931,930,929,928,927,926))",
            "cost_info": {
              "read_cost": "61.60",
              "eval_cost": "0.68",
              "prefix_cost": "104.09",
              "data_read_per_join": "54"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

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