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 (
    735, 734, 733, 732, 731, 730, 729, 728, 
    742, 741, 740, 739, 738, 737, 736, 747, 
    746, 745, 744, 743, 758, 757, 756, 755, 
    754, 753, 767, 766, 765, 764, 763, 762, 
    773, 772, 771
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00248

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "110.66"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "4.94"
      },
      "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": 4,
            "filtered": "8.17",
            "index_condition": "(`cscart`.`cscart_products_categories`.`product_id` in (735,734,733,732,731,730,729,728,742,741,740,739,738,737,736,747,746,745,744,743,758,757,756,755,754,753,767,766,765,764,763,762,773,772,771))",
            "cost_info": {
              "read_cost": "62.90",
              "eval_cost": "0.99",
              "prefix_cost": "105.72",
              "data_read_per_join": "79"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
728 375,382M,377
729 375,382M,377
730 375,382M,377
731 377,375,382M
732 382M,377,375
733 382M,377,375
734 375,382M,377
735 375,382M,377
736 375,382M,377
737 375,382M,377
738 382M,377,375
739 382M,377,375
740 382M,377,375
741 375,382M,377
742 375,382M,377
743 375,382M,377
744 377,375,382M
745 382M,377,375
746 382M,377,375
747 375,382M,377
753 375,382M,377
754 375,382M,377
755 375,382M,377
756 382M,377,375
757 382M,377,375
758 382M,377,375
762 375,382M,377
763 375,382M,377
764 375,382M,377
765 382M,377,375
766 382M,377,375
767 382M,377,375
771 381M,375,376
772 381M,375,376
773 381M,375,376