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 (
    1233005, 1233008, 1233011, 1233012, 
    1233004, 1233001, 1232994, 1232998, 
    1232999, 1233020, 1233022, 1238147, 
    1238155, 1238164, 1238132, 1238131, 
    1233023, 1238120, 1238126, 1232993, 
    1232979, 1232940, 1232935, 1232906, 
    1232897, 1232946, 1232908, 1232977, 
    1232975, 1232947, 1232971, 1232966, 
    1232953, 1232965, 1232973
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.06792

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "87.50"
    },
    "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": "8.30",
              "eval_cost": "7.20",
              "prefix_cost": "15.50",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`maniamall_cscart`.`cscart_products_categories`.`product_id` in (1233005,1233008,1233011,1233012,1233004,1233001,1232994,1232998,1232999,1233020,1233022,1238147,1238155,1238164,1238132,1238131,1233023,1238120,1238126,1232993,1232979,1232940,1232935,1232906,1232897,1232946,1232908,1232977,1232975,1232947,1232971,1232966,1232953,1232965,1232973))"
          }
        },
        {
          "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": "64.80",
              "eval_cost": "0.36",
              "prefix_cost": "87.50",
              "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