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 (
    137, 138, 139, 140, 141, 142, 143, 144, 
    145, 146, 147, 148, 149, 150, 151, 152, 
    153, 154, 155, 156, 157, 158, 159, 160, 
    161, 162, 163, 164, 165, 167, 168, 169
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00090

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "31.50"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "0.95"
      },
      "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_systemtwo`.`cscart_categories`.`storefront_id` in (0,1)) and ((`pankajecarter_systemtwo`.`cscart_categories`.`usergroup_ids` = '') or find_in_set(0,`pankajecarter_systemtwo`.`cscart_categories`.`usergroup_ids`) or find_in_set(1,`pankajecarter_systemtwo`.`cscart_categories`.`usergroup_ids`)) and (`pankajecarter_systemtwo`.`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_systemtwo.cscart_categories.category_id"
            ],
            "rows_examined_per_scan": 2,
            "rows_produced_per_join": 0,
            "filtered": "14.18",
            "index_condition": "(`pankajecarter_systemtwo`.`cscart_products_categories`.`product_id` in (137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,167,168,169))",
            "cost_info": {
              "read_cost": "9.00",
              "eval_cost": "0.19",
              "prefix_cost": "30.55",
              "data_read_per_join": "15"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
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
152 210M
153 181M
154 181M
155 181M
156 181M
157 181M
158 253M
159 253M
160 210M
161 198M,199
162 253M
163 198M,199
164 198M,199
165 199,198M
167 199,197M,198
168 198,199,197M
169 197M,198,199