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 (
    65, 50992, 51374, 51375, 50993, 51381, 
    51382, 51384, 140, 51385, 51386, 51387, 
    51388, 51389, 89, 51390, 51391, 51392, 
    51393, 51394
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00160

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "41.01"
    },
    "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": 45,
            "rows_produced_per_join": 45,
            "filtered": "100.00",
            "index_condition": "(`test_uchur_k`.`cscart_products_categories`.`product_id` in (65,50992,51374,51375,50993,51381,51382,51384,140,51385,51386,51387,51388,51389,89,51390,51391,51392,51393,51394))",
            "cost_info": {
              "read_cost": "20.76",
              "eval_cost": "4.50",
              "prefix_cost": "25.26",
              "data_read_per_join": "720"
            },
            "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": 2,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "11.25",
              "eval_cost": "0.23",
              "prefix_cost": "41.01",
              "data_read_per_join": "11K"
            },
            "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
65 45,25M
89 25,42,40M
140 25,42,40M
50992 25M
50993 25M
51374 25M
51375 25M
51381 25M
51382 25M
51384 25M
51385 42,25,40M
51386 42,25,40M
51387 42,25,40M
51388 42,25,40M
51389 42,25,40M
51390 42,25,40M
51391 42,25,40M
51392 42,25,40M
51393 42,25,40M
51394 25,42,40M