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 (
    81948, 149025, 149026, 149027, 149028, 
    149029, 149030, 149031, 149032, 149033, 
    149034, 149035, 149036, 149037, 149038, 
    149039, 149040, 149041
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00078

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "29.83"
    },
    "grouping_operation": {
      "using_filesort": false,
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "range",
            "possible_keys": [
              "PRIMARY",
              "link_type",
              "pt"
            ],
            "key": "pt",
            "used_key_parts": [
              "product_id"
            ],
            "key_length": "3",
            "rows_examined_per_scan": 18,
            "rows_produced_per_join": 18,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "4.63",
              "eval_cost": "3.60",
              "prefix_cost": "8.23",
              "data_read_per_join": "288"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`webmarco`.`cscart_products_categories`.`product_id` in (81948,149025,149026,149027,149028,149029,149030,149031,149032,149033,149034,149035,149036,149037,149038,149039,149040,149041))"
          }
        },
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "eq_ref",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "webmarco.cscart_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 0,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "18.00",
              "eval_cost": "0.18",
              "prefix_cost": "29.83",
              "data_read_per_join": "5K"
            },
            "used_columns": [
              "category_id",
              "usergroup_ids",
              "status",
              "storefront_id"
            ],
            "attached_condition": "((`webmarco`.`cscart_categories`.`storefront_id` in (0,1)) and ((`webmarco`.`cscart_categories`.`usergroup_ids` = '') or find_in_set(0,`webmarco`.`cscart_categories`.`usergroup_ids`) or find_in_set(1,`webmarco`.`cscart_categories`.`usergroup_ids`)) and (`webmarco`.`cscart_categories`.`status` in ('A','H')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
81948 2904M
149025 2904M
149026 2904M
149027 2904M
149028 2904M
149029 2904M
149030 2904M
149031 2904M
149032 2904M
149033 2904M
149034 2904M
149035 2904M
149036 2904M
149037 2904M
149038 2904M
149039 2904M
149040 2904M
149041 2904M