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 (
    672, 673, 674, 881, 880, 893, 892, 899, 
    898, 897, 896, 901, 900, 923, 922, 943, 
    942, 941, 944, 948, 949
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00136

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "106.96"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "2.87"
      },
      "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": 2,
            "filtered": "4.79",
            "index_condition": "(`cscart`.`cscart_products_categories`.`product_id` in (672,673,674,881,880,893,892,899,898,897,896,901,900,923,922,943,942,941,944,948,949))",
            "cost_info": {
              "read_cost": "61.60",
              "eval_cost": "0.57",
              "prefix_cost": "104.09",
              "data_read_per_join": "45"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
672 326,303,304M
673 326,303,304M
674 326,303,304M
880 315,317M,303
881 315,317M,303
892 322M,303,304
893 303,304,322M
896 322M,303,304
897 322M,303,304
898 322M,303,304
899 322M,303,304
900 322,303,304M
901 322,303,304M
922 303,328M,305
923 303,328M,305
941 334,336M,333
942 336M,333,334
943 336M,333,334
944 336M,333,334
948 337M,333,334
949 337M,333,334