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 (
    366926, 366913, 366931, 366914, 366929, 
    366928, 366927, 366936, 366937, 366946, 
    366945, 366940, 366909, 366917, 366915, 
    366924, 366910, 366923, 366918, 366919
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00161

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "69.87"
    },
    "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": 43,
            "rows_produced_per_join": 43,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "9.67",
              "eval_cost": "8.60",
              "prefix_cost": "18.27",
              "data_read_per_join": "688"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`webmarco`.`cscart_products_categories`.`product_id` in (366926,366913,366931,366914,366929,366928,366927,366936,366937,366946,366945,366940,366909,366917,366915,366924,366910,366923,366918,366919))"
          }
        },
        {
          "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": 2,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "43.00",
              "eval_cost": "0.43",
              "prefix_cost": "69.87",
              "data_read_per_join": "12K"
            },
            "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
366909 2920,2910M
366910 2920,2910M
366913 2913,2910M
366914 2913,2910M
366915 2913,2910M
366917 2920,2910M
366918 2920,2910M
366919 2920,2910M
366923 2920,2910M
366924 2920,2910M
366926 2913,2920,2910M
366927 2913,2920,2910M
366928 2913,2920,2910M
366929 2913,2920,2910M
366931 2913,2920,2910M
366936 2913,2910M
366937 2913,2910M
366940 2913,2910M
366945 2910M
366946 2910M