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 (
    138, 139, 140, 141, 142, 143, 144, 145, 
    146, 147, 148, 149, 150, 151, 152, 153, 
    154, 155, 156, 157, 160, 161, 163, 164, 
    165, 167, 168, 169, 170, 172, 173, 175
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00132

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": 42,
          "filtered": 100,
          "index_condition": "cscart_products_categories.product_id in (138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,160,161,163,164,165,167,168,169,170,172,173,175)"
        }
      },
      {
        "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": ["cscart.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
138 249M
139 249M
140 180M
141 180M
142 180M
143 180M
144 180M
145 179M
146 179M
147 179M
148 179M
149 179M
150 210M
151 210M
152 210M
153 181M
154 181M
155 181M
156 181M
157 181M
160 210M
161 199,198M
163 199,198M
164 199,198M
165 199,198M
167 199,198,197M
168 198,199,197M
169 198,199,197M
170 212M
172 199M
173 199M
175 199M