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 (
    12748, 15130, 2282, 2723, 15152, 15153, 
    2725, 2728, 2732, 2729, 2722, 15126, 
    2828, 2714, 2715, 2716, 2717, 2713, 
    2623, 2622, 15128, 2724, 2726, 2727, 
    2730, 15151, 15150, 15423, 3216, 2718
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00088

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": 46,
      "filtered": 100,
      "index_condition": "cscart_products_categories.product_id in (12748,15130,2282,2723,15152,15153,2725,2728,2732,2729,2722,15126,2828,2714,2715,2716,2717,2713,2623,2622,15128,2724,2726,2727,2730,15151,15150,15423,3216,2718)"
    },
    "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
2282 357M
2622 356M
2623 356M
2713 356M
2714 356M
2715 356M
2716 356M
2717 356M
2718 356M
2722 356M
2723 356M
2724 356M
2725 356M
2726 356M
2727 356M
2728 356M
2729 356M
2730 356M
2732 356M
2828 356M
3216 356M
12748 357M
15126 356,265M
15128 356,265M
15130 356,265M
15150 356,265M
15151 356,265M
15152 356,265M
15153 356,265M
15423 356,265M