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 (
    28, 74, 112, 111, 61, 60, 72, 73, 24, 44, 
    27, 50, 51, 42, 43, 41, 88, 46, 79, 58
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00013

JSON explain

{
  "query_block": {
    "select_id": 1,
    "filesort": {
      "sort_key": "cscart_products_categories.product_id",
      "temporary_table": {
        "table": {
          "table_name": "cscart_categories",
          "access_type": "ALL",
          "possible_keys": ["PRIMARY", "c_status", "p_category_id"],
          "rows": 9,
          "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')"
        },
        "table": {
          "table_name": "cscart_products_categories",
          "access_type": "ref",
          "possible_keys": ["PRIMARY", "pt"],
          "key": "PRIMARY",
          "key_length": "3",
          "used_key_parts": ["category_id"],
          "ref": ["chevnudb1.cscart_categories.category_id"],
          "rows": 1,
          "filtered": 12.04819298,
          "index_condition": "cscart_products_categories.product_id in (28,74,112,111,61,60,72,73,24,44,27,50,51,42,43,41,88,46,79,58)"
        }
      }
    }
  }
}

Result

product_id category_ids
24 3M
27 3M
28 3M
41 3M
42 3M
43 3M
44 3M
46 3M
50 3M
51 3M
58 4M
60 3M
61 3M
72 1M
73 1M
74 3M
79 3M
88 3M
111 3M,10
112 10,3M