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 0.00139

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