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 (
    303, 304, 305, 328, 310, 311, 312, 313, 
    314, 315, 316, 317, 318, 319, 320, 321, 
    327, 291, 292, 307, 296, 297, 293, 294, 
    308, 302, 306, 309, 298, 299, 300, 301, 
    295, 329, 326, 325, 324, 322, 323
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00058

JSON explain

{
  "query_block": {
    "select_id": 1,
    "nested_loop": [
      {
        "table": {
          "table_name": "cscart_products_categories",
          "access_type": "range",
          "possible_keys": ["PRIMARY", "pt"],
          "key": "pt",
          "key_length": "3",
          "used_key_parts": ["product_id"],
          "rows": 39,
          "filtered": 100,
          "index_condition": "cscart_products_categories.product_id in (303,304,305,328,310,311,312,313,314,315,316,317,318,319,320,321,327,291,292,307,296,297,293,294,308,302,306,309,298,299,300,301,295,329,326,325,324,322,323)"
        }
      },
      {
        "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": ["demov2026.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
291 303M
292 303M
293 303M
294 303M
295 303M
296 303M
297 303M
298 303M
299 303M
300 303M
301 303M
302 303M
303 303M
304 303M
305 303M
306 303M
307 303M
308 303M
309 303M
310 303M
311 303M
312 303M
313 303M
314 303M
315 303M
316 303M
317 303M
318 303M
319 303M
320 303M
321 303M
322 297M
323 297M
324 297M
325 297M
326 297M
327 306M
328 306M
329 306M