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 (
    883, 882, 891, 890, 907, 906, 905, 904, 
    903, 902, 931, 930, 929, 928, 927, 926, 
    934, 935, 937, 938, 939, 940
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00092

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "107.21"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "3.12"
      },
      "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": 3,
            "filtered": "5.19",
            "index_condition": "(`cscart`.`cscart_products_categories`.`product_id` in (883,882,891,890,907,906,905,904,903,902,931,930,929,928,927,926,934,935,937,938,939,940))",
            "cost_info": {
              "read_cost": "61.60",
              "eval_cost": "0.62",
              "prefix_cost": "104.09",
              "data_read_per_join": "49"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
882 315,318M,303
883 315,318M,303
890 303,316,321M
891 321M,303,316
902 304,325M,303
903 304,325M,303
904 304,325M,303
905 304,325M,303
906 304,325M,303
907 325M,303,304
926 329M,303,305
927 329M,303,305
928 305,329M,303
929 305,329M,303
930 305,329M,303
931 303,305,329M
934 314,330M,303
935 314,330M,303
937 314,332M,303
938 314,332M,303
939 314,332M,303
940 314,332M,303