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, 135, 
    205, 129, 127, 131, 121, 103, 33, 32, 
    182, 246, 208, 229, 211, 210, 209, 71, 
    70, 69, 68, 67, 215, 226, 213
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00099

JSON explain

{
  "query_block": {
    "select_id": 1,
    "read_sorted_file": {
      "filesort": {
        "sort_key": "cscart_products_categories.product_id",
        "table": {
          "table_name": "cscart_products_categories",
          "access_type": "ALL",
          "possible_keys": ["PRIMARY", "pt"],
          "rows": 267,
          "filtered": 18.72659111,
          "attached_condition": "cscart_products_categories.product_id in (12,162,159,158,240,238,239,245,242,243,214,217,218,206,207,198,199,136,65,64,63,66,62,134,135,205,129,127,131,121,103,33,32,182,246,208,229,211,210,209,71,70,69,68,67,215,226,213)"
        }
      }
    },
    "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')"
    }
  }
}