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 = 7159 
WHERE 
  cscart_products_categories.product_id IN (
    92401, 92402, 92403, 92404, 92405, 92406, 
    92407, 92400, 92417, 92418, 92419, 
    92420, 92421, 92422, 92416, 92409, 
    92410, 92411, 92412, 92413, 92414, 
    92415, 85599, 85596, 85598, 85590, 
    85595, 85586, 85581, 92408
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01736

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "81.29"
    },
    "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": 90,
            "rows_produced_per_join": 90,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "9.29",
              "eval_cost": "9.00",
              "prefix_cost": "18.29",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (92401,92402,92403,92404,92405,92406,92407,92400,92417,92418,92419,92420,92421,92422,92416,92409,92410,92411,92412,92413,92414,92415,85599,85596,85598,85590,85595,85586,85581,92408))"
          }
        },
        {
          "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": 90,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "22.50",
              "eval_cost": "9.00",
              "prefix_cost": "49.79",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        },
        {
          "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": 4,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "22.50",
              "eval_cost": "0.45",
              "prefix_cost": "81.29",
              "data_read_per_join": "11K"
            },
            "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')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
85581 7159M,7148,7158 0
85586 7148,7158,7159M 0
85590 7148,7158,7159M 0
85595 7159M,7158,7148 0
85596 7159M,7158,7148 0
85598 7159M,7158,7148 0
85599 7159M,7158,7148 0
92400 7158,7148M,7159 0
92401 7159,7148M,7158 0
92402 7159,7158,7148M 0
92403 7159,7158,7148M 0
92404 7148M,7158,7159 0
92405 7148M,7159,7158 0
92406 7148M,7159,7158 0
92407 7148M,7159,7158 0
92408 7159,7158,7148M 0
92409 7148M,7158,7159 0
92410 7159,7158,7148M 0
92411 7159,7148M,7158 0
92412 7159,7158,7148M 0
92413 7159,7158,7148M 0
92414 7159,7158,7148M 0
92415 7148M,7159,7158 0
92416 7159,7158,7148M 0
92417 7148M,7159,7158 0
92418 7158,7159,7148M 0
92419 7158,7148M,7159 0
92420 7158,7148M,7159 0
92421 7158,7148M,7159 0
92422 7158,7148M,7159 0