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 (
    60005, 60004, 60003, 59483, 59482, 59481, 
    59480, 59479, 59478, 59477, 59476, 
    59475, 59474, 59473, 59472, 59471, 
    59470, 59469, 59468, 59467
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00030

Explain
id select_type table type possible_keys key key_len ref rows Extra
1 SIMPLE cscart_products_categories range PRIMARY,pt pt 3 22 Using where; Using index
1 SIMPLE cscart_categories eq_ref PRIMARY,c_status,p_category_id PRIMARY 3 toolboxdigitalshop_dev.cscart_products_categories.category_id 1 Using where

Result

product_id category_ids
59467 29,4M
59468 4M
59469 3M
59470 1M
59471 1M
59472 1M
59473 3M
59474 3M
59475 3M
59476 1M
59477 3M
59478 1M
59479 3M
59480 3M
59481 3M
59482 3M
59483 19,13M
60003 22M
60004 22M
60005 22M