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 (
    226, 227, 228, 229, 233, 234, 235, 236, 
    237, 238, 239, 242, 243, 78, 79, 80, 81, 
    82, 83, 84, 85, 86, 87, 88, 89, 90, 91, 
    92, 93, 94, 95, 96
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00063

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "39.73"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "1.00"
      },
      "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": "19.61",
              "eval_cost": "0.67",
              "prefix_cost": "20.28",
              "data_read_per_join": "8K"
            },
            "used_columns": [
              "category_id",
              "storefront_id",
              "usergroup_ids",
              "status"
            ],
            "attached_condition": "((`atulecarter_atul_demo2`.`cscart_categories`.`storefront_id` in (0,1)) and ((`atulecarter_atul_demo2`.`cscart_categories`.`usergroup_ids` = '') or find_in_set(0,`atulecarter_atul_demo2`.`cscart_categories`.`usergroup_ids`) or find_in_set(1,`atulecarter_atul_demo2`.`cscart_categories`.`usergroup_ids`)) and (`atulecarter_atul_demo2`.`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": [
              "atulecarter_atul_demo2.cscart_categories.category_id"
            ],
            "rows_examined_per_scan": 4,
            "rows_produced_per_join": 1,
            "filtered": "7.46",
            "index_condition": "(`atulecarter_atul_demo2`.`cscart_products_categories`.`product_id` in (226,227,228,229,233,234,235,236,237,238,239,242,243,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96))",
            "cost_info": {
              "read_cost": "15.76",
              "eval_cost": "0.20",
              "prefix_cost": "38.73",
              "data_read_per_join": "16"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
78 226M
79 226M
80 226M
81 226M
82 246M
83 246M
84 246M
85 246M
86 238M
87 246M
88 247M
89 247M
90 247M
91 227M
92 227M
93 248M
94 248M
95 248M
96 248M
226 201M
227 170M
228 170M
229 170M
233 217M
234 217M
235 217M
236 218M
237 218M
238 235M
239 235M
242 178M
243 178M