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 (
    120, 121, 122, 123, 124, 125, 126, 127, 
    128, 129, 130, 131, 132, 133, 134, 135, 
    136, 137, 138, 139, 140, 141, 142, 143, 
    144, 145, 146, 147, 148, 149, 150, 151
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00075

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "36.44"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "0.89"
      },
      "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": "8.82",
            "index_condition": "(`pankajecarter_systemfour`.`cscart_products_categories`.`product_id` in (120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151))",
            "cost_info": {
              "read_cost": "13.34",
              "eval_cost": "0.18",
              "prefix_cost": "35.55",
              "data_read_per_join": "14"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
120 237M
121 244M
122 208M
123 244M
124 208M
125 237M
126 251M
127 209M
128 251M
129 209M
130 251M
131 209M
132 179,182M
133 182,179M
134 179,182M
135 179,182M
136 249M
137 249M
138 249M
139 249M
140 180M
141 180M
142 180M
143 180M
144 180M
145 179M
146 179M
147 179M
148 179M
149 179M
150 210M
151 210M