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 (
    169, 42, 39, 40, 205, 37, 152, 160, 74, 
    73, 71, 75, 72, 108, 237, 191
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00089

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "31.10"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "0.48"
      },
      "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_demo7`.`cscart_categories`.`storefront_id` in (0,1)) and ((`atulecarter_atul_demo7`.`cscart_categories`.`usergroup_ids` = '') or find_in_set(0,`atulecarter_atul_demo7`.`cscart_categories`.`usergroup_ids`) or find_in_set(1,`atulecarter_atul_demo7`.`cscart_categories`.`usergroup_ids`)) and (`atulecarter_atul_demo7`.`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_demo7.cscart_categories.category_id"
            ],
            "rows_examined_per_scan": 2,
            "rows_produced_per_join": 0,
            "filtered": "7.09",
            "index_condition": "(`atulecarter_atul_demo7`.`cscart_products_categories`.`product_id` in (169,42,39,40,205,37,152,160,74,73,71,75,72,108,237,191))",
            "cost_info": {
              "read_cost": "9.00",
              "eval_cost": "0.10",
              "prefix_cost": "30.63",
              "data_read_per_join": "7"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
37 185M
39 185M
40 185M
42 185M
71 236M
72 240M
73 240M
74 240M
75 240M
108 242M
152 210M
160 210M
169 197M,198,199
191 231M
205 171M
237 218M