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 = 7274 
WHERE 
  cscart_products_categories.product_id IN (
    89705, 88115, 88127, 88139, 88299, 89704, 
    88114, 88126, 88138, 88298, 88374, 
    89703, 89698, 89697, 88373, 88372, 
    88367, 88366, 94383, 94427, 94893, 
    94900, 94902, 94942, 94949, 96246, 
    96294, 96582, 96583, 100546
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01828

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "59.68"
    },
    "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": 66,
            "rows_produced_per_join": 66,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "6.88",
              "eval_cost": "6.60",
              "prefix_cost": "13.48",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (89705,88115,88127,88139,88299,89704,88114,88126,88138,88298,88374,89703,89698,89697,88373,88372,88367,88366,94383,94427,94893,94900,94902,94942,94949,96246,96294,96582,96583,100546))"
          }
        },
        {
          "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": 66,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "16.50",
              "eval_cost": "6.60",
              "prefix_cost": "36.58",
              "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": 3,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "16.50",
              "eval_cost": "0.33",
              "prefix_cost": "59.68",
              "data_read_per_join": "8K"
            },
            "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
88114 7274,7280M,7237 0
88115 7237,7274,7280M 0
88126 7295M,7274,7237 0
88127 7295M,7237,7274 0
88138 7297M,7237,7274 0
88139 7274,7297M,7237 0
88298 7275M,7237,7274 0
88299 7275M,7237,7274 0
88366 7237,7274,7280M 0
88367 7274,7280M,7237 0
88372 7274,7280M,7237 0
88373 7280M,7237,7274 0
88374 7274,7237,7280M 0
89697 7237,7274,7295M 0
89698 7295M,7237,7274 0
89703 7295M,7274,7237 0
89704 7295M,7237,7274 0
89705 7274,7295M,7237 0
94383 7274M 0
94427 7274M 0
94893 7274M 0
94900 7274M 0
94902 7274M 0
94942 7274M 0
94949 7274M 0
96246 7274M 0
96294 7274M 0
96582 7274M 0
96583 7274M 0
100546 7274M 0