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 (
    114, 115, 116, 117, 118, 119, 120, 121, 
    122, 123, 124, 125, 126, 127, 128, 129, 
    130, 131, 132, 133, 134, 135, 136, 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, 170, 
    171, 172, 173, 174, 175, 176, 177, 178, 
    179, 180, 181, 182, 183, 184, 185, 186, 
    187, 188, 189, 190, 191, 1, 5, 7, 8, 9, 
    10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 
    20, 21, 22, 23
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00105

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "33.38"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "2.80"
      },
      "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": "((`atulecarter_new_april_setup`.`cscart_categories`.`storefront_id` in (0,1)) and ((`atulecarter_new_april_setup`.`cscart_categories`.`usergroup_ids` = '') or find_in_set(0,`atulecarter_new_april_setup`.`cscart_categories`.`usergroup_ids`) or find_in_set(1,`atulecarter_new_april_setup`.`cscart_categories`.`usergroup_ids`)) and (`atulecarter_new_april_setup`.`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_new_april_setup.cscart_categories.category_id"
            ],
            "rows_examined_per_scan": 2,
            "rows_produced_per_join": 2,
            "filtered": "41.64",
            "index_condition": "(`atulecarter_new_april_setup`.`cscart_products_categories`.`product_id` in (114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,1,5,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23))",
            "cost_info": {
              "read_cost": "9.04",
              "eval_cost": "0.56",
              "prefix_cost": "30.58",
              "data_read_per_join": "44"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}