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, 
  product_position_source.position AS position 
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') 
  LEFT JOIN cscart_products_categories AS product_position_source ON cscart_products_categories.product_id = product_position_source.product_id 
  AND product_position_source.category_id = 7260 
WHERE 
  cscart_products_categories.product_id IN (
    89976, 89977, 89978, 89979, 89980, 89981, 
    88069, 88068, 88067, 88083, 88035, 
    87938, 87941, 87988, 88052, 88053, 
    88054, 87990, 87961, 87959, 87998, 
    88000, 88031, 87945, 87942, 87964, 
    88018, 88021, 88006, 88013
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00148

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "34.90"
    },
    "grouping_operation": {
      "using_filesort": false,
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "range",
            "possible_keys": [
              "PRIMARY",
              "link_type",
              "pt"
            ],
            "key": "pt",
            "used_key_parts": [
              "product_id"
            ],
            "key_length": "3",
            "rows_examined_per_scan": 61,
            "rows_produced_per_join": 61,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "6.38",
              "eval_cost": "6.10",
              "prefix_cost": "12.48",
              "data_read_per_join": "976"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (89976,89977,89978,89979,89980,89981,88069,88068,88067,88083,88035,87938,87941,87988,88052,88053,88054,87990,87961,87959,87998,88000,88031,87945,87942,87964,88018,88021,88006,88013))"
          }
        },
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "eq_ref",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "nuie_scalesta_net.cscart_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 3,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "15.25",
              "eval_cost": "0.31",
              "prefix_cost": "33.83",
              "data_read_per_join": "7K"
            },
            "used_columns": [
              "category_id",
              "usergroup_ids",
              "status",
              "storefront_id"
            ],
            "attached_condition": "((`nuie_scalesta_net`.`cscart_categories`.`storefront_id` in (0,1)) and ((`nuie_scalesta_net`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`nuie_scalesta_net`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`nuie_scalesta_net`.`cscart_categories`.`usergroup_ids`))) and (`nuie_scalesta_net`.`cscart_categories`.`status` in ('A','H')))"
          }
        },
        {
          "table": {
            "table_name": "product_position_source",
            "access_type": "eq_ref",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id",
              "product_id"
            ],
            "key_length": "6",
            "ref": [
              "const",
              "nuie_scalesta_net.cscart_products_categories.product_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 3,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "0.76",
              "eval_cost": "0.31",
              "prefix_cost": "34.90",
              "data_read_per_join": "48"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
87938 7320,7260M 0
87941 7320,7260M 0
87942 7320,7260M 0
87945 7320,7260M 0
87959 7320,7260M 0
87961 7320,7260M 0
87964 7320,7260M 0
87988 7320,7260M 0
87990 7320,7260M 0
87998 7320,7260M 0
88000 7320,7260M 0
88006 7320,7260M 0
88013 7320,7260M 0
88018 7320,7260M 0
88021 7320,7260M 0
88031 7320,7260M 0
88035 7210,7257,7260M 0
88052 7320,7260M 0
88053 7320,7260M 0
88054 7320,7260M 0
88067 7320,7260M 0
88068 7320,7260M 0
88069 7320,7260M 0
88083 7320,7260M 0
89976 7320,7260M 0
89977 7320,7260M 0
89978 7320,7260M 0
89979 7320,7260M 0
89980 7320,7260M 0
89981 7320,7260M 0