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 (
    40, 205, 37, 152, 160, 74, 73, 71, 75, 72, 
    108, 237, 191, 235, 70, 122, 115, 156, 
    90, 175, 196, 43, 104, 76, 129, 127, 121, 
    103, 95, 182, 41, 56
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00098

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "31.78"
    },
    "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": 85,
            "rows_produced_per_join": 3,
            "filtered": "4.00",
            "cost_info": {
              "read_cost": "19.74",
              "eval_cost": "0.68",
              "prefix_cost": "20.42",
              "data_read_per_join": "11K"
            },
            "used_columns": [
              "category_id",
              "storefront_id",
              "usergroup_ids",
              "status"
            ],
            "attached_condition": "((`pankajecarter_systemsix`.`cscart_categories`.`storefront_id` in (0,1)) and ((`pankajecarter_systemsix`.`cscart_categories`.`usergroup_ids` = '') or find_in_set(0,`pankajecarter_systemsix`.`cscart_categories`.`usergroup_ids`) or find_in_set(1,`pankajecarter_systemsix`.`cscart_categories`.`usergroup_ids`)) and (`pankajecarter_systemsix`.`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_systemsix.cscart_categories.category_id"
            ],
            "rows_examined_per_scan": 2,
            "rows_produced_per_join": 0,
            "filtered": "13.06",
            "index_condition": "(`pankajecarter_systemsix`.`cscart_products_categories`.`product_id` in (40,205,37,152,160,74,73,71,75,72,108,237,191,235,70,122,115,156,90,175,196,43,104,76,129,127,121,103,95,182,41,56))",
            "cost_info": {
              "read_cost": "9.11",
              "eval_cost": "0.18",
              "prefix_cost": "30.89",
              "data_read_per_join": "14"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}