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 (
    19, 21, 7, 27, 124, 50, 51, 49, 48, 54, 44, 
    194, 137, 153, 164, 236
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00074

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 (19,21,7,27,124,50,51,49,48,54,44,194,137,153,164,236))",
            "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
7 224M
19 194M
21 194M
27 225M
44 221M
48 186M
49 186M
50 186M
51 186M
54 202M
124 208M
137 249M
153 181M
164 199,198M
194 232M
236 218M