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 0.00153

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