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 (
    10, 9, 142, 59, 60, 62, 141, 27, 22, 23, 
    14, 13, 17, 18, 16, 106, 105, 58, 57, 113, 
    51344, 120, 51345, 119, 51346, 118, 
    114, 4, 5, 6, 51348, 121, 51349, 122, 
    61, 51350, 123, 15
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00140

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "102.31"
    },
    "grouping_operation": {
      "using_filesort": false,
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "range",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "pt",
            "used_key_parts": [
              "product_id"
            ],
            "key_length": "3",
            "rows_examined_per_scan": 116,
            "rows_produced_per_join": 116,
            "filtered": "100.00",
            "index_condition": "(`test_uchur_k`.`cscart_products_categories`.`product_id` in (10,9,142,59,60,62,141,27,22,23,14,13,17,18,16,106,105,58,57,113,51344,120,51345,119,51346,118,114,4,5,6,51348,121,51349,122,61,51350,123,15))",
            "cost_info": {
              "read_cost": "50.11",
              "eval_cost": "11.60",
              "prefix_cost": "61.71",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        },
        {
          "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": [
              "test_uchur_k.cscart_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 5,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "29.00",
              "eval_cost": "0.58",
              "prefix_cost": "102.31",
              "data_read_per_join": "30K"
            },
            "used_columns": [
              "category_id",
              "storefront_id",
              "usergroup_ids",
              "status"
            ],
            "attached_condition": "((`test_uchur_k`.`cscart_categories`.`storefront_id` in (0,1)) and ((`test_uchur_k`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`test_uchur_k`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`test_uchur_k`.`cscart_categories`.`usergroup_ids`))) and (`test_uchur_k`.`cscart_categories`.`status` in ('A','H')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
4 6,42,40M
5 6,42,40M
6 6,42,40M
9 6,42,40M
10 6,42,40M
13 6,42,40M
14 6,42,40M
15 6,43,40M
16 6,44,40M
17 6,44,40M
18 6,43,40M
22 6,42,40M
23 6,42,40M
27 6,42,40M
57 6,44,40M
58 6,43,40M
59 6,42,40M
60 6,42,40M
61 6,42,40M
62 6,42,40M
105 44,6,394,40M
106 43,6,394,40M
113 6,42,40M
114 6,42,40M
118 42,6,40M
119 42,6,40M
120 42,6,40M
121 42,6,40M
122 42,6,40M
123 42,6,40M
141 6,42,40M
142 6,42,40M
51344 6,42,40M
51345 6,42,40M
51346 6,42,40M
51348 6,42,40M
51349 42,6,40M
51350 6,42,40M