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 (
    40824, 49877, 49878, 49879, 49880, 49881, 
    49882, 49883, 49884, 49885, 49886, 
    49887, 49888, 49889, 49890, 49891, 
    49892, 49893
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00149

JSON explain

{
  "query_block": {
    "select_id": 1,
    "nested_loop": [
      {
        "table": {
          "table_name": "cscart_products_categories",
          "access_type": "range",
          "possible_keys": ["PRIMARY", "pt"],
          "key": "pt",
          "key_length": "3",
          "used_key_parts": ["product_id"],
          "rows": 53,
          "filtered": 100,
          "index_condition": "cscart_products_categories.product_id in (40824,49877,49878,49879,49880,49881,49882,49883,49884,49885,49886,49887,49888,49889,49890,49891,49892,49893)"
        }
      },
      {
        "table": {
          "table_name": "cscart_categories",
          "access_type": "eq_ref",
          "possible_keys": ["PRIMARY", "c_status", "p_category_id"],
          "key": "PRIMARY",
          "key_length": "3",
          "used_key_parts": ["category_id"],
          "ref": ["dev_db.cscart_products_categories.category_id"],
          "rows": 1,
          "filtered": 100,
          "attached_condition": "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')"
        }
      }
    ]
  }
}

Result

product_id category_ids
40824 409,184M
49877 409,184M
49878 409,184M
49879 409,184M
49880 409,184M
49881 409,184M
49882 409,184M
49883 409,184M
49884 409,184M
49885 409,184M
49886 409,184M
49887 409,184M
49888 409,184M
49889 409,184M
49890 409,184M
49891 409,184M
49892 409,184M
49893 409,184M