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.company_id = 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 (
    1437277, 1903062, 1128285, 480519, 
    447578, 522515, 241391, 1118346, 1128289, 
    687122, 1129605, 897024, 447588, 1274272, 
    481220, 1080078, 596382, 444124, 1108774, 
    697795
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00137

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "81.41"
    },
    "grouping_operation": {
      "using_filesort": false,
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "range",
            "possible_keys": [
              "PRIMARY",
              "link_type",
              "pt"
            ],
            "key": "pt",
            "used_key_parts": [
              "product_id"
            ],
            "key_length": "3",
            "rows_examined_per_scan": 72,
            "rows_produced_per_join": 72,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "8.21",
              "eval_cost": "7.20",
              "prefix_cost": "15.41",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`maniamall_cscart`.`cscart_products_categories`.`product_id` in (1437277,1903062,1128285,480519,447578,522515,241391,1118346,1128289,687122,1129605,897024,447588,1274272,481220,1080078,596382,444124,1108774,697795))"
          }
        },
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "eq_ref",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "maniamall_cscart.cscart_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 3,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "58.80",
              "eval_cost": "0.36",
              "prefix_cost": "81.41",
              "data_read_per_join": "9K"
            },
            "used_columns": [
              "category_id",
              "company_id",
              "usergroup_ids",
              "status"
            ],
            "attached_condition": "((`maniamall_cscart`.`cscart_categories`.`company_id` = 1) and ((`maniamall_cscart`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`maniamall_cscart`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`maniamall_cscart`.`cscart_categories`.`usergroup_ids`))) and (`maniamall_cscart`.`cscart_categories`.`status` in ('A','H')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
241391 4528,30755,42632,6354M
444124 4528,7159,6942M
447578 4528,6638,28651,7168M
447588 4528,6578M
480519 4528,14541,1571M
481220 4528,1700M
522515 4528,6765,28627,42630,1328M
596382 8619M
687122 4528,42631,14966M
697795 32420,3288M
897024 4528,6793M
1080078 4528,2531M
1108774 4528,16839,32420,3303M
1118346 4528,6638,28651,42632,7168M
1128285 4528,5554,28759,5079M
1128289 4528,5554,28759,5079M
1129605 4528,5554,28759,5079M
1274272 4528,28651,42632,5549M
1437277 4528,6334,6335,6336,6337,6338,6339,6644,7347,28615,28617M
1903062 4528,28615,28617M