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, 
    180, 
    187, 
    232, 
    230, 
    231, 
    18, 
    16, 
    4, 
    5, 
    23, 
    24, 
    170, 
    1, 
    22, 
    149, 
    227, 
    78, 
    79, 
    190, 
    189, 
    162, 
    159, 
    158, 
    245, 
    238, 
    239, 
    242, 
    243, 
    241, 
    240, 
    214, 
    217, 
    218, 
    207, 
    59, 
    58, 
    60, 
    199, 
    198, 
    94, 
    96, 
    201, 
    114, 
    192, 
    136, 
    130, 
    128, 
    126, 
    131, 
    177, 
    186, 
    185, 
    179, 
    11, 
    172, 
    134, 
    135, 
    195, 
    233, 
    168, 
    167, 
    169, 
    42, 
    39, 
    40, 
    205, 
    37, 
    152, 
    160, 
    74, 
    73, 
    71, 
    75, 
    72, 
    108, 
    237, 
    191, 
    235, 
    70, 
    122, 
    115, 
    156, 
    90, 
    175, 
    196, 
    43, 
    104, 
    76, 
    129, 
    127, 
    121, 
    103, 
    95, 
    182, 
    41, 
    56, 
    57, 
    30, 
    112, 
    246, 
    89, 
    197, 
    208, 
    173, 
    97, 
    229, 
    211, 
    210, 
    209, 
    67, 
    25, 
    116, 
    213, 
    215, 
    226, 
    200, 
    154, 
    53, 
    52, 
    111, 
    82, 
    84, 
    228, 
    85, 
    88, 
    26
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00176

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "48.64"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "9.11"
      },
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "ALL",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "rows_examined_per_scan": 113,
            "rows_produced_per_join": 4,
            "filtered": "4.00",
            "cost_info": {
              "read_cost": "22.70",
              "eval_cost": "0.90",
              "prefix_cost": "23.60",
              "data_read_per_join": "11K"
            },
            "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')))"
          }
        },
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "ref",
            "possible_keys": [
              "PRIMARY",
              "link_type",
              "pt"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "twebezli_Commercemodalpopup.cscart_categories.category_id"
            ],
            "rows_examined_per_scan": 12,
            "rows_produced_per_join": 9,
            "filtered": "16.04",
            "cost_info": {
              "read_cost": "4.58",
              "eval_cost": "1.82",
              "prefix_cost": "39.54",
              "data_read_per_join": "145"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`twebezli_Commercemodalpopup`.`cscart_products_categories`.`product_id` in (17,148,180,187,232,230,231,18,16,4,5,23,24,170,1,22,149,227,78,79,190,189,162,159,158,245,238,239,242,243,241,240,214,217,218,207,59,58,60,199,198,94,96,201,114,192,136,130,128,126,131,177,186,185,179,11,172,134,135,195,233,168,167,169,42,39,40,205,37,152,160,74,73,71,75,72,108,237,191,235,70,122,115,156,90,175,196,43,104,76,129,127,121,103,95,182,41,56,57,30,112,246,89,197,208,173,97,229,211,210,209,67,25,116,213,215,226,200,154,53,52,111,82,84,228,85,88,26))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
1 190M
4 190M
5 191M
11 224M
16 194M
17 222M
18 194M
22 195M
23 195M
24 195M
25 195M
26 220M
30 176M
37 185M
39 185M
40 185M
41 225M
42 185M
43 185M
52 202M
53 202M
56 187M
57 187M
58 188M
59 188M
60 176M
67 236M
70 236M
71 236M
72 240M
73 240M
74 240M
75 240M
76 240M
78 226M
79 226M
82 246M
84 246M
85 246M
88 247M
89 247M
90 247M
94 248M
95 248M
96 248M
97 242M
103 242M
104 242M
108 242M
111 243M
112 243M
114 243M
115 208M
116 243M
121 244M
122 208M
126 251M
127 209M
128 251M
129 209M
130 251M
131 209M
134 182M,179
135 182M,179
136 249M
148 179M
149 179M
152 210M
154 181M
156 181M
158 253M
159 253M
160 210M
162 253M
167 197M,198,199
168 199,197M,198
169 199,197M,198
170 212M
172 199M
173 199M
175 199M
177 212M
179 212M
180 200M
182 252M
185 214M
186 214M
187 214M
189 200M
190 200M
191 231M
192 232M
195 232M
196 232M
197 231,229M
198 229M
199 229M
200 230M
201 230M
205 171M
207 171M
208 171M
209 172M
210 172M
211 172M
213 201M
214 168M
215 201M
217 168M
218 168M
226 201M
227 170M
228 170M
229 170M
230 216M
231 216M
232 216M
233 217M
235 217M
237 218M
238 235M
239 235M
240 165M
241 165M
242 178M
243 178M
245 235M
246 199M