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 (
    623, 624, 704, 703, 663, 710, 709, 708, 
    707, 706, 719, 718, 717, 716, 715, 714, 
    713, 711, 666, 724, 723, 722, 721, 720, 
    726, 725, 727, 960, 961, 962, 963, 964
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00130

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "107.74"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "3.65"
      },
      "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": 3,
            "filtered": "6.09",
            "index_condition": "(`cscart`.`cscart_products_categories`.`product_id` in (623,624,704,703,663,710,709,708,707,706,719,718,717,716,715,714,713,711,666,724,723,722,721,720,726,725,727,960,961,962,963,964))",
            "cost_info": {
              "read_cost": "61.60",
              "eval_cost": "0.73",
              "prefix_cost": "104.09",
              "data_read_per_join": "58"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
623 333M,335,343
624 333M,335,343
663 415,313M
666 312,313M,415
703 415,313M
704 415,313M
706 415,313M
707 415,313M
708 415,313M
709 415,313M
710 415,313M
711 415,312,313M
713 415,312,313M
714 415,312,313M
715 415,312,313M
716 415,312,313M
717 313M,415,312
718 415,312,313M
719 415,312,313M
720 415M
721 415M
722 415M
723 415M
724 415M
725 402M,312,313
726 402M,312,313
727 402M,312,313
960 333,335M,341
961 341,333,335M
962 342M,333,335
963 342M,333,335
964 335,342M,333