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 (
    17, 148, 232, 231, 23, 130, 128, 131, 160, 
    122, 129, 30, 89, 84, 47, 109
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00081

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "26.63"
    },
    "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": 16,
            "rows_produced_per_join": 16,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "4.23",
              "eval_cost": "3.20",
              "prefix_cost": "7.43",
              "data_read_per_join": "256"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`twebezli_Commercemodalpopup`.`cscart_products_categories`.`product_id` in (17,148,232,231,23,130,128,131,160,122,129,30,89,84,47,109))"
          }
        },
        {
          "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": [
              "twebezli_Commercemodalpopup.cscart_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 0,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "16.00",
              "eval_cost": "0.16",
              "prefix_cost": "26.63",
              "data_read_per_join": "2K"
            },
            "used_columns": [
              "category_id",
              "storefront_id",
              "usergroup_ids",
              "status"
            ],
            "attached_condition": "((`twebezli_Commercemodalpopup`.`cscart_categories`.`storefront_id` in (0,1)) and ((`twebezli_Commercemodalpopup`.`cscart_categories`.`usergroup_ids` = '') or find_in_set(0,`twebezli_Commercemodalpopup`.`cscart_categories`.`usergroup_ids`) or find_in_set(1,`twebezli_Commercemodalpopup`.`cscart_categories`.`usergroup_ids`)) and (`twebezli_Commercemodalpopup`.`cscart_categories`.`status` in ('A','H')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
17 222M
23 195M
30 176M
47 247M
84 246M
89 247M
109 227M
122 208M
128 251M
129 209M
130 251M
131 209M
148 179M
160 210M
231 216M
232 216M