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 (
    801, 800, 799, 798, 797, 806, 805, 804, 
    803, 802, 810, 809, 808, 807, 812, 811, 
    814, 813, 818, 817, 816, 815, 823, 822, 
    826, 825, 1095, 1127
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00110

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "111.16"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "3.48"
      },
      "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": 3,
            "filtered": "5.75",
            "index_condition": "(`cscart`.`cscart_products_categories`.`product_id` in (801,800,799,798,797,806,805,804,803,802,810,809,808,807,812,811,814,813,818,817,816,815,823,822,826,825,1095,1127))",
            "cost_info": {
              "read_cost": "64.86",
              "eval_cost": "0.70",
              "prefix_cost": "107.69",
              "data_read_per_join": "55"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
797 393,396M,392
798 393,396M,392
799 392,393,396M
800 396M,392,393
801 393,396M,392
802 393,396M,392
803 393,396M,392
804 393,396M,392
805 392,393,396M
806 392,393,396M
807 393,396M,392
808 393,396M,392
809 393,396M,392
810 393,396M,392
811 394,397M,392
812 392,394,397M
813 397M,392,394
814 397M,392,394
815 416M,392,394
816 416M,392,394
817 416M,392,394
818 392,394,416M
822 392,395,398M
823 392,395,398M
825 398M
826 398M
1095 393M
1127 393M