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 = 7184 
WHERE 
  cscart_products_categories.product_id IN (
    92024, 92025, 92107, 92108, 92109, 92110, 
    92111, 92112, 92113, 89626, 89639, 
    83097, 92151, 92152, 92153, 92353, 
    92354, 92355, 92356, 89651, 89652, 
    84103, 83974, 83975, 83976, 83977, 
    84014, 84015, 84016, 84017
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00115

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "37.17"
    },
    "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": 65,
            "rows_produced_per_join": 65,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "6.78",
              "eval_cost": "6.50",
              "prefix_cost": "13.28",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (92024,92025,92107,92108,92109,92110,92111,92112,92113,89626,89639,83097,92151,92152,92153,92353,92354,92355,92356,89651,89652,84103,83974,83975,83976,83977,84014,84015,84016,84017))"
          }
        },
        {
          "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": "16.25",
              "eval_cost": "0.33",
              "prefix_cost": "36.03",
              "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')))"
          }
        },
        {
          "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": "0.81",
              "eval_cost": "0.33",
              "prefix_cost": "37.17",
              "data_read_per_join": "52"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
83097 7185M
83974 7188M
83975 7188M
83976 7188M
83977 7188M
84014 7184,7187M 0
84015 7184,7187M 0
84016 7184,7187M 0
84017 7184,7187M 0
84103 7185M
89626 7186M
89639 7186M
89651 7184,7187M 0
89652 7186M
92024 7187,7184M 0
92025 7187,7184M 0
92107 7187,7184M 0
92108 7187,7184M 0
92109 7187,7184M 0
92110 7187,7184M 0
92111 7187,7184M 0
92112 7187,7184M 0
92113 7187,7184M 0
92151 7341,7342,7343,7157M
92152 7341,7342,7343,7157M
92153 7341,7342,7343,7157M
92353 7341,7342,7343,7157M
92354 7341,7342,7343,7157M
92355 7341,7342,7343,7157M
92356 7341,7342,7343,7157M