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, 1118, 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, 1116, 564, 848, 836, 
    834, 592, 590, 859, 828, 842, 857, 879, 
    839, 868, 852, 873, 591, 864, 875, 832, 
    1109, 1097, 1113, 1119, 679, 568, 578, 
    583, 573, 1040, 1072, 1022, 1023, 1054, 
    1053, 1070, 815, 811, 820, 819, 1100, 
    1115, 959, 952, 950, 951
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00185

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "116.04"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "10.32"
      },
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "ALL",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "rows_examined_per_scan": 126,
            "rows_produced_per_join": 5,
            "filtered": "4.00",
            "cost_info": {
              "read_cost": "29.72",
              "eval_cost": "1.01",
              "prefix_cost": "30.73",
              "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": 10,
            "filtered": "17.07",
            "index_condition": "(`cscart`.`cscart_products_categories`.`product_id` in (1096,1098,1095,1078,1086,1099,886,884,1055,1056,1057,1058,786,789,792,699,777,774,781,1118,1024,1025,1028,1050,1051,1052,1049,1067,1033,1034,1037,1035,1036,1038,1032,1062,1061,1060,1063,1059,1064,1066,976,978,968,971,636,969,972,977,1116,564,848,836,834,592,590,859,828,842,857,879,839,868,852,873,591,864,875,832,1109,1097,1113,1119,679,568,578,583,573,1040,1072,1022,1023,1054,1053,1070,815,811,820,819,1100,1115,959,952,950,951))",
            "cost_info": {
              "read_cost": "62.90",
              "eval_cost": "2.06",
              "prefix_cost": "105.72",
              "data_read_per_join": "165"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
564 300M,389
568 388,300M
573 300M,403,388
578 389,300M,403
583 300M,403,388
590 371,302M,301
591 370,302M,301
592 366,374,301M
636 310,350,309M
679 317,303M,315
699 298,404,405M
774 405M,298,404
777 298,404,405M
781 298,404,405M
786 299,298,391M
789 299,298,391M
792 299,298,391M
811 397M,394,392
815 394,392,416M
819 394,392,416M
820 394,392,416M
828 367M,301,302
832 301,366,374M
834 373M,301,372
836 372,373M,301
839 302,301,368M
842 302,301,368M
848 301,368M,302
852 301,369M,302
857 301,369M,302
859 301,369M,302
864 302,301,369M
868 302,301,369M
873 302,370M,301
875 369M,301,302
879 301,302,371M
884 315,319M,303
886 315,319M,303
950 333,338M,334
951 333,338M,334
952 334,333,339M
959 334,333,340M
968 348M,310,309
969 309,310,349M
971 349M,309,310
972 309,350M,310
976 310,309,350M
977 350M,310,309
978 310,309,351M
1022 347M,362,309
1023 309,361M,347
1024 399,401M,400
1025 399,401M,400
1028 400,399,401M
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
1086 391M
1095 393M
1096 404M
1097 407M
1098 376M
1099 335M
1100 304M
1109 301M,437
1113 406M,407
1115 334M
1116 300M
1118 400M
1119 393M