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.company_id = 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 (
    65806, 65807, 65809, 65810, 65811, 65812, 
    65817, 65818, 65819, 65820, 65821, 
    65822
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00095

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": 90,
      "filtered": 100,
      "attached_condition": "cscart_products_categories.product_id in (65806,65807,65809,65810,65811,65812,65817,65818,65819,65820,65821,65822)",
      "using_index": true
    },
    "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_migrate.cscart_products_categories.category_id"],
      "rows": 1,
      "filtered": 100,
      "attached_condition": "cscart_categories.company_id = 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
65806 1846,1850,1922,1924,1928,2002,1844M
65807 1846,1852,1922,1924,1930,2002,1844M
65809 1846,1851,1922,1924,1929,2001,1844M
65810 1846,1850,1922,1924,1928,2002,1844M
65811 1846,1852,1922,1924,1930,2002,1844M
65812 1846,1851,1922,1924,1929,2002,1844M
65817 1621,1846,1850,1922,1924,1928,2002,1844M
65818 1621,1846,1852,1922,1924,1930,2002,1844M
65819 1621,1846,1851,1922,1924,1929,2001,1844M
65820 1621,1846,1850,1922,1924,1928,2002,1844M
65821 1621,1846,1851,1922,1924,1929,2002,1844M
65822 1621,1846,1852,1922,1924,1930,2002,1844M