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 (
    2172, 2175, 2170, 2166, 2173, 2174, 12742, 
    2600, 2597, 2598, 2357, 2807, 12976, 
    2305, 2304, 11806, 12740, 11117, 11787, 
    2587, 2588, 2591, 2590, 2553, 2589, 
    2581, 2592, 2576, 2685, 2686
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00045

JSON explain

{
  "query_block": {
    "select_id": 1,
    "table": {
      "table_name": "cscart_products_categories",
      "access_type": "range",
      "possible_keys": ["PRIMARY", "pt"],
      "key": "pt",
      "key_length": "3",
      "used_key_parts": ["product_id"],
      "rows": 34,
      "filtered": 100,
      "index_condition": "cscart_products_categories.product_id in (2172,2175,2170,2166,2173,2174,12742,2600,2597,2598,2357,2807,12976,2305,2304,11806,12740,11117,11787,2587,2588,2591,2590,2553,2589,2581,2592,2576,2685,2686)"
    },
    "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": ["ymonline_livedata.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
2166 357M
2170 357M
2172 357M
2173 357M
2174 357M
2175 357M
2304 357M
2305 357M
2357 357M
2553 356M
2576 356M
2581 356M
2587 356M
2588 356M
2589 356M
2590 356M
2591 356M
2592 356M
2597 356M
2598 356M
2600 356M
2685 356M
2686 356M
2807 356M
11117 356M
11787 356M
11806 356M
12740 357M
12742 357M
12976 356,357,265M