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 (
    51603, 119291, 243684, 275040, 275133, 
    275759, 275765, 276261, 276352, 276420, 
    276421, 276426, 276427, 276428, 276429, 
    276430, 276431, 276432, 276433, 276434, 
    276435, 276436, 276437, 276438, 276439, 
    276440, 276441, 276442, 276443, 276444
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00072

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "31.51"
    },
    "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": 30,
            "rows_produced_per_join": 30,
            "filtered": "100.00",
            "index_condition": "(`s2cart`.`cscart_products_categories`.`product_id` in (51603,119291,243684,275040,275133,275759,275765,276261,276352,276420,276421,276426,276427,276428,276429,276430,276431,276432,276433,276434,276435,276436,276437,276438,276439,276440,276441,276442,276443,276444))",
            "cost_info": {
              "read_cost": "18.01",
              "eval_cost": "3.00",
              "prefix_cost": "21.01",
              "data_read_per_join": "480"
            },
            "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": [
              "s2cart.cscart_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 1,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "7.50",
              "eval_cost": "0.15",
              "prefix_cost": "31.51",
              "data_read_per_join": "5K"
            },
            "used_columns": [
              "category_id",
              "usergroup_ids",
              "status",
              "storefront_id"
            ],
            "attached_condition": "((`s2cart`.`cscart_categories`.`storefront_id` in (0,1)) and ((`s2cart`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`s2cart`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`s2cart`.`cscart_categories`.`usergroup_ids`))) and (`s2cart`.`cscart_categories`.`status` in ('A','H')))"
          }
        }
      ]
    }
  }
}