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.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 (
    12, 162, 159, 158, 240, 238, 239, 245, 
    242, 243, 214, 217, 218, 206, 207, 198, 
    199, 136, 65, 64, 63, 66, 62, 134
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00091

JSON explain

{
  "query_block": {
    "select_id": 1,
    "table": {
      "table_name": "cscart_products_categories",
      "access_type": "range",
      "possible_keys": ["PRIMARY", "pt"],
      "key": "pt",
      "key_length": "3",
      "used_key_parts": ["product_id"],
      "rows": 25,
      "filtered": 100,
      "index_condition": "cscart_products_categories.product_id in (12,162,159,158,240,238,239,245,242,243,214,217,218,206,207,198,199,136,65,64,63,66,62,134)"
    },
    "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": ["smscrm_edev.cscart_products_categories.category_id"],
      "rows": 1,
      "filtered": 100,
      "attached_condition": "(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
12 224M
62 189M
63 189M
64 189M
65 189M
66 189M
134 179,182M
136 249M
158 253M
159 253M
162 253M
198 229M
199 229M
206 171M
207 171M
214 168M
217 168M
218 168M
238 235M
239 235M
240 165M
242 178M
243 178M
245 235M