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 (
    599, 600, 601, 602, 603, 604, 605, 606, 
    675, 676, 677, 912, 911, 917, 916, 915, 
    914, 919, 918, 921, 920, 923, 922, 925, 
    924, 931, 930, 929, 928, 927, 926
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00127

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "108.52"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "4.38"
      },
      "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": "7.30",
            "index_condition": "(`cscart`.`cscart_products_categories`.`product_id` in (599,600,601,602,603,604,605,606,675,676,677,912,911,917,916,915,914,919,918,921,920,923,922,925,924,931,930,929,928,927,926))",
            "cost_info": {
              "read_cost": "61.65",
              "eval_cost": "0.88",
              "prefix_cost": "104.14",
              "data_read_per_join": "70"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
599 303M,329,305
600 303M,329,305
601 329,305M,303
602 303,329,305M
603 303,329,305M
604 303,329,305M
605 303M,329,305
606 303M,329,305
675 305,303M,329
676 303M,329,305
677 303M,329,305
911 303,327M,305
912 303,327M,305
914 303,327M,305
915 305,303,327M
916 303,327M,305
917 303,327M,305
918 303,327M,305
919 303,327M,305
920 303,327M,305
921 303,327M,305
922 328M,305,303
923 303,328M,305
924 303,328M,305
925 303,328M,305
926 329M,303,305
927 329M,303,305
928 305,329M,303
929 303,305,329M
930 329M,303,305
931 329M,303,305