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 (
    601, 602, 603, 604, 607, 608, 623, 624, 
    801, 800, 799, 798, 797, 806, 805, 804, 
    803, 802, 814, 813, 960, 961, 962, 963, 
    964, 965, 966, 1013, 1014
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00192

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "108.23"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "4.14"
      },
      "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": 4,
            "filtered": "6.90",
            "index_condition": "(`cscart`.`cscart_products_categories`.`product_id` in (601,602,603,604,607,608,623,624,801,800,799,798,797,806,805,804,803,802,814,813,960,961,962,963,964,965,966,1013,1014))",
            "cost_info": {
              "read_cost": "61.60",
              "eval_cost": "0.83",
              "prefix_cost": "104.09",
              "data_read_per_join": "66"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
601 329,303,305M
602 305M,329,303
603 305M,329,303
604 303,305M,329
607 333M,335,343
608 333M,335,343
623 333M,335,343
624 333M,335,343
797 393,392,396M
798 396M,393,392
799 396M,393,392
800 396M,393,392
801 396M,393,392
802 396M,393,392
803 392,396M,393
804 396M,393,392
805 396M,393,392
806 396M,393,392
813 397M,394,392
814 397M,394,392
960 333,335M,341
961 335M,341,333
962 333,335,342M
963 342M,333,335
964 342M,333,335
965 344M,333,335
966 344M,333,335
1013 345,309,356M
1014 356M,345,309