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 (
    204, 202, 197, 196, 195, 192, 189, 187, 
    184, 181, 177, 155, 154, 151, 107, 106, 
    105, 104, 103, 102, 101, 100, 82, 71, 
    51, 10, 9
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00106

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "11.93"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "2.07"
      },
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "ALL",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "rows_examined_per_scan": 20,
            "rows_produced_per_join": 1,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "2.52",
              "eval_cost": "0.10",
              "prefix_cost": "2.62",
              "data_read_per_join": "2K"
            },
            "used_columns": [
              "category_id",
              "usergroup_ids",
              "status",
              "storefront_id"
            ],
            "attached_condition": "((`betaatif_store`.`cscart_categories`.`storefront_id` in (0,1)) and ((`betaatif_store`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`betaatif_store`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`betaatif_store`.`cscart_categories`.`usergroup_ids`))) and (`betaatif_store`.`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": [
              "betaatif_store.cscart_categories.category_id"
            ],
            "rows_examined_per_scan": 43,
            "rows_produced_per_join": 2,
            "filtered": "4.80",
            "index_condition": "(`betaatif_store`.`cscart_products_categories`.`product_id` in (204,202,197,196,195,192,189,187,184,181,177,155,154,151,107,106,105,104,103,102,101,100,82,71,51,10,9))",
            "cost_info": {
              "read_cost": "2.94",
              "eval_cost": "0.21",
              "prefix_cost": "9.86",
              "data_read_per_join": "33"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}