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 (
    48839, 49588, 49164, 1894, 1104, 856, 
    27357, 1123, 2966, 2507, 40153, 40235, 
    4262, 585, 48849, 2252, 48042
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00924

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": 48,
          "filtered": 100,
          "index_condition": "cscart_products_categories.product_id in (48839,49588,49164,1894,1104,856,27357,1123,2966,2507,40153,40235,4262,585,48849,2252,48042)"
        }
      },
      {
        "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
585 123M
856 315,317,209,142M
1104 122M
1123 178M
1894 409,196M
2252 160M
2507 120M
2966 120M
4262 209,316M
27357 213,409,165M
40153 153,195M
40235 153,195M
48042 213,210,412,169M
48839 550,409,191,166,213M
48849 209,409,153M
49164 412,550,110,315,197M
49588 409,110,209,153M