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 (
    12424, 12425, 12426, 12427, 12428, 12429, 
    12430, 12431, 12432, 12433, 12434, 
    12435, 12436, 12437, 12438, 12439, 
    12440, 12441, 12442, 12443, 12444, 
    12445, 12446, 12447, 12448, 12449, 
    12450, 12451, 12452, 12453, 12454, 
    12455, 12456, 12457, 12458, 12459, 
    12460, 12461, 12462, 12463
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00164

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "59.62"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "0.84"
      },
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "ALL",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "rows_examined_per_scan": 46,
            "rows_produced_per_join": 1,
            "filtered": "4.00",
            "cost_info": {
              "read_cost": "5.15",
              "eval_cost": "0.18",
              "prefix_cost": "5.33",
              "data_read_per_join": "7K"
            },
            "used_columns": [
              "category_id",
              "storefront_id",
              "usergroup_ids",
              "status"
            ],
            "attached_condition": "((`test2_gaseus`.`cscart_categories`.`storefront_id` in (0,1)) and ((`test2_gaseus`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`test2_gaseus`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`test2_gaseus`.`cscart_categories`.`usergroup_ids`))) and (`test2_gaseus`.`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": [
              "test2_gaseus.cscart_categories.category_id"
            ],
            "rows_examined_per_scan": 83,
            "rows_produced_per_join": 0,
            "filtered": "0.55",
            "index_condition": "(`test2_gaseus`.`cscart_products_categories`.`product_id` in (12424,12425,12426,12427,12428,12429,12430,12431,12432,12433,12434,12435,12436,12437,12438,12439,12440,12441,12442,12443,12444,12445,12446,12447,12448,12449,12450,12451,12452,12453,12454,12455,12456,12457,12458,12459,12460,12461,12462,12463))",
            "cost_info": {
              "read_cost": "38.18",
              "eval_cost": "0.08",
              "prefix_cost": "58.78",
              "data_read_per_join": "13"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}