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 (
    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
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00153

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "42.20"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "2.66"
      },
      "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": 2,
            "filtered": "4.68",
            "cost_info": {
              "read_cost": "4.58",
              "eval_cost": "0.53",
              "prefix_cost": "39.54",
              "data_read_per_join": "42"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`twebezli_Commercemodalpopup`.`cscart_products_categories`.`product_id` in (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))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
11 224M
58 188M
59 188M
60 176M
94 248M
96 248M
114 243M
126 251M
128 251M
130 251M
131 209M
134 182M,179
135 179,182M
136 249M
167 198,199,197M
168 197M,198,199
169 199,197M,198
172 199M
177 212M
179 212M
185 214M
186 214M
192 232M
195 232M
198 229M
199 229M
201 230M
207 171M
214 168M
217 168M
218 168M
233 217M