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 (
    367, 368, 369, 370, 355, 356, 357, 358, 
    359, 360, 361, 362, 352, 353, 354, 350, 
    349, 346, 345, 331, 335, 339, 341, 315, 
    289, 287, 286, 278, 280, 282, 247, 248
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00100

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "36.39"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "0.84"
      },
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "ALL",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "rows_examined_per_scan": 84,
            "rows_produced_per_join": 3,
            "filtered": "4.00",
            "cost_info": {
              "read_cost": "19.53",
              "eval_cost": "0.67",
              "prefix_cost": "20.20",
              "data_read_per_join": "8K"
            },
            "used_columns": [
              "category_id",
              "storefront_id",
              "usergroup_ids",
              "status"
            ],
            "attached_condition": "((`pankajecarter_systemfour`.`cscart_categories`.`storefront_id` in (0,1)) and ((`pankajecarter_systemfour`.`cscart_categories`.`usergroup_ids` = '') or find_in_set(0,`pankajecarter_systemfour`.`cscart_categories`.`usergroup_ids`) or find_in_set(1,`pankajecarter_systemfour`.`cscart_categories`.`usergroup_ids`)) and (`pankajecarter_systemfour`.`cscart_categories`.`status` in ('A','H')))"
          }
        },
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "ref",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "pankajecarter_systemfour.cscart_categories.category_id"
            ],
            "rows_examined_per_scan": 3,
            "rows_produced_per_join": 0,
            "filtered": "8.31",
            "index_condition": "(`pankajecarter_systemfour`.`cscart_products_categories`.`product_id` in (367,368,369,370,355,356,357,358,359,360,361,362,352,353,354,350,349,346,345,331,335,339,341,315,289,287,286,278,280,282,247,248))",
            "cost_info": {
              "read_cost": "13.34",
              "eval_cost": "0.17",
              "prefix_cost": "35.55",
              "data_read_per_join": "13"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
247 165M
248 248M,255
278 224M
280 224M
282 224M
286 242M
287 242M
289 242M
315 242M
331 235M
335 235M
339 235M
341 235M
345 216M
346 216M
349 191M
350 191M
352 200M
353 200M
354 200M
355 235M
356 235M
357 235M
358 235M
359 235M
360 235M
361 235M
362 235M
367 235M
368 235M
369 235M
370 235M