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 (
    162, 163, 164, 165, 167, 168, 169, 170, 
    171, 172, 173, 174, 175, 176, 177, 178, 
    179, 180, 181, 182, 183, 184, 185, 186
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00069

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "31.33"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "0.75"
      },
      "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": 0,
            "filtered": "11.15",
            "index_condition": "(`atulecarter_new_april_setup`.`cscart_products_categories`.`product_id` in (162,163,164,165,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186))",
            "cost_info": {
              "read_cost": "9.04",
              "eval_cost": "0.15",
              "prefix_cost": "30.58",
              "data_read_per_join": "11"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
162 253M
163 198M,199
164 199,198M
165 198M,199
167 198,197M,199
168 198,197M,199
169 198,197M,199
170 212M
171 252M
172 199M
173 199M
174 252M
175 199M
176 252M
177 212M
178 252M
179 212M
180 200M
181 212M
182 252M
183 200M
184 200M
185 214M
186 214M