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 (
    27361, 6357, 27359, 27357, 27363, 41436, 
    6367, 5769, 41445, 43852, 5771, 5773, 
    5768, 6544, 41431, 2042
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00431

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": 38,
          "filtered": 100,
          "index_condition": "cscart_products_categories.product_id in (27361,6357,27359,27357,27363,41436,6367,5769,41445,43852,5771,5773,5768,6544,41431,2042)"
        }
      },
      {
        "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
2042 154M
5768 315,213,210,184M
5769 213,184M
5771 184M
5773 184M
6357 122,117,412M
6367 119,412M
6544 119,315,412,213M
27357 213,409,165M
27359 409,165M
27361 409,210,165M
27363 409,165M
41431 210,154M
41436 154M
41445 154M
43852 174,412,210M