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, 
    872, 871, 870, 869, 868, 874, 873
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00126

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "109.59"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "5.50"
      },
      "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": "9.17",
            "index_condition": "(`cscart`.`cscart_products_categories`.`product_id` in (831,830,829,828,827,841,840,839,838,837,846,845,844,843,842,851,850,849,848,847,853,852,858,857,856,855,854,863,862,861,860,859,872,871,870,869,868,874,873))",
            "cost_info": {
              "read_cost": "61.60",
              "eval_cost": "1.10",
              "prefix_cost": "104.09",
              "data_read_per_join": "88"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

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