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 (
    8144, 7075, 7006, 7540, 10286, 8007, 
    7999, 10745, 7487, 7722, 10733, 10742, 
    10743, 10287, 8694, 10210, 10860, 6988, 
    10765, 10324, 7356, 10727, 7133, 7640
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00071

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": 24,
          "filtered": 100,
          "index_condition": "cscart_products_categories.product_id in (8144,7075,7006,7540,10286,8007,7999,10745,7487,7722,10733,10742,10743,10287,8694,10210,10860,6988,10765,10324,7356,10727,7133,7640)"
        }
      },
      {
        "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": ["lillyshop_lillyshop.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
6988 432M
7006 892M
7075 892M
7133 892M
7356 892M
7487 431M
7540 892M
7640 510M
7722 892M
7999 433M
8007 433M
8144 892M
8694 431M
10210 507M
10286 892M
10287 892M
10324 892M
10727 447M
10733 433M
10742 431M
10743 641M
10745 432M
10765 431M
10860 892M