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 (
    47865, 47891, 47890, 47892, 47867, 47888, 
    47887, 47868, 48497, 47862, 47858, 
    47889, 47856, 47861, 47860, 47859, 
    47857, 47863, 47866, 48499, 48498, 
    48494, 48496, 48495
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00180

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": 67,
          "filtered": 100,
          "index_condition": "cscart_products_categories.product_id in (47865,47891,47890,47892,47867,47888,47887,47868,48497,47862,47858,47889,47856,47861,47860,47859,47857,47863,47866,48499,48498,48494,48496,48495)"
        }
      },
      {
        "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
47856 110,210,144M
47857 210,110,144M
47858 110,210,142M
47859 110,210,142M
47860 110,210,151M
47861 210,110,151M
47862 210,110,144M
47863 210,110,144M
47865 210,110,142M
47866 210,110,142M
47867 210,110,152M
47868 110,210,151M
47887 210,110,213,144M
47888 210,110,144M
47889 210,110,142M
47890 210,110,142M
47891 210,110,151M
47892 151M
48494 210,144M
48495 210,144M
48496 210,144M
48497 210,142M
48498 210,142M
48499 210,151M