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, 749, 752, 751, 750, 
    748, 758, 757, 756, 755, 754, 753, 761, 
    760, 759, 767, 766, 765, 764, 763, 762, 
    773, 772, 771
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00120

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "111.83"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "6.11"
      },
      "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": 6,
            "filtered": "10.10",
            "index_condition": "(`cscart`.`cscart_products_categories`.`product_id` in (735,734,733,732,731,730,729,728,742,741,740,739,738,737,736,747,746,745,744,743,749,752,751,750,748,758,757,756,755,754,753,761,760,759,767,766,765,764,763,762,773,772,771))",
            "cost_info": {
              "read_cost": "62.90",
              "eval_cost": "1.22",
              "prefix_cost": "105.72",
              "data_read_per_join": "97"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
728 377,382M,375
729 382M,375,377
730 382M,375,377
731 377,382M,375
732 377,382M,375
733 377,382M,375
734 377,382M,375
735 375,377,382M
736 382M,375,377
737 377,382M,375
738 377,382M,375
739 377,382M,375
740 377,382M,375
741 377,382M,375
742 382M,375,377
743 377,382M,375
744 377,382M,375
745 377,382M,375
746 377,382M,375
747 377,382M,375
748 375,377,382M
749 382M,375,377
750 377,382M,375
751 377,382M,375
752 377,382M,375
753 377,382M,375
754 375,377,382M
755 382M,375,377
756 377,382M,375
757 377,382M,375
758 377,382M,375
759 377,382M,375
760 377,382M,375
761 382M,375,377
762 382M,375,377
763 377,382M,375
764 377,382M,375
765 377,382M,375
766 377,382M,375
767 375,377,382M
771 375,381M,376
772 376,375,381M
773 376,375,381M