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 (
    1096, 1098, 1095, 1078, 1086, 1099, 886, 
    884, 1055, 1056, 1057, 1058, 786, 789, 
    792, 699, 777, 774, 781, 1024, 1025, 
    1028, 1050, 1051, 1052, 1049, 1067, 
    1033, 1034, 1037, 1035, 1036, 1038, 
    1032, 1062, 1061, 1060, 1063, 1059, 
    1064, 1066, 976, 978, 968, 971, 636, 
    969, 972, 977, 564, 848, 836, 834, 592, 
    590, 859, 828, 842, 857, 879, 839, 868, 
    852, 873, 591, 864, 875, 832, 1097, 679, 
    568, 578, 583, 573, 1040, 1072, 1022, 
    1023, 1054, 1053, 1070, 815, 811, 820, 
    819, 1100, 959, 952, 950, 951, 1079, 
    945, 953, 956, 947, 1106
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00144

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "115.24"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "11.15"
      },
      "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": 11,
            "filtered": "18.59",
            "index_condition": "(`cscart`.`cscart_products_categories`.`product_id` in (1096,1098,1095,1078,1086,1099,886,884,1055,1056,1057,1058,786,789,792,699,777,774,781,1024,1025,1028,1050,1051,1052,1049,1067,1033,1034,1037,1035,1036,1038,1032,1062,1061,1060,1063,1059,1064,1066,976,978,968,971,636,969,972,977,564,848,836,834,592,590,859,828,842,857,879,839,868,852,873,591,864,875,832,1097,679,568,578,583,573,1040,1072,1022,1023,1054,1053,1070,815,811,820,819,1100,959,952,950,951,1079,945,953,956,947,1106))",
            "cost_info": {
              "read_cost": "61.60",
              "eval_cost": "2.23",
              "prefix_cost": "104.09",
              "data_read_per_join": "178"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
564 300M,389
568 300M,388
573 300M,403,388
578 389,300M,403
583 300M,403,388
590 302M,371,301
591 370,302M,301
592 301M,366,374
636 309M,310,350
679 317,303M,315
699 405M,298,404
774 298,404,405M
777 298,404,405M
781 405M,298,404
786 298,299,391M
789 298,299,391M
792 391M,298,299
811 397M,394,392
815 416M,394,392
819 392,416M,394
820 392,416M,394
828 367M,301,302
832 366,301,374M
834 372,373M,301
836 372,373M,301
839 302,301,368M
842 301,368M,302
848 301,368M,302
852 301,369M,302
857 301,369M,302
859 301,369M,302
864 302,301,369M
868 369M,302,301
873 301,302,370M
875 369M,301,302
879 301,302,371M
884 303,315,319M
886 303,315,319M
945 336M,333,334
947 337M,333,334
950 338M,333,334
951 338M,333,334
952 339M,333,334
953 339M,333,334
956 340M,333,334
959 340M,333,334
968 309,348M,310
969 310,349M,309
971 310,349M,309
972 350M,310,309
976 350M,310,309
977 309,350M,310
978 309,310,351M
1022 309,362,347M
1023 347,361M,309
1024 401M,399,400
1025 401M,399,400
1028 401M,399,400
1032 419M
1033 419M
1034 419M
1035 419M
1036 419M
1037 419M
1038 419M
1040 421M
1049 429M
1050 429M
1051 429M
1052 429M
1053 430M
1054 431M
1055 432M
1056 433M
1057 434M
1058 434M
1059 419M
1060 419M
1061 419M
1062 419M
1063 419M
1064 419M
1066 419M
1067 435M
1070 430M
1072 421M
1078 314M
1079 342M
1086 391M
1095 393M
1096 404M
1097 407M
1098 376M
1099 335M
1100 304M
1106 363M