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 (
    92257, 92496, 92497, 92498, 92499, 91296, 
    83101, 84107, 83999, 84001, 84003, 
    84005, 92051, 92052, 92053, 92054, 
    92055, 92056, 92057, 91550, 91619, 
    91788, 91789, 91790, 91791, 91792, 
    91793, 91794, 91795, 92254
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00138

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "41.14"
    },
    "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": 72,
            "rows_produced_per_join": 72,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "7.49",
              "eval_cost": "7.20",
              "prefix_cost": "14.69",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (92257,92496,92497,92498,92499,91296,83101,84107,83999,84001,84003,84005,92051,92052,92053,92054,92055,92056,92057,91550,91619,91788,91789,91790,91791,91792,91793,91794,91795,92254))"
          }
        },
        {
          "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": "18.00",
              "eval_cost": "0.36",
              "prefix_cost": "39.89",
              "data_read_per_join": "9K"
            },
            "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": "0.90",
              "eval_cost": "0.36",
              "prefix_cost": "41.15",
              "data_read_per_join": "57"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
83101 7185M
83999 7186M
84001 7186M
84003 7186M
84005 7186M
84107 7185M
91296 7185M
91550 7341,7342,7343,7157M
91619 7341,7342,7343,7157M
91788 7341,7342,7343,7157M
91789 7341,7342,7343,7157M
91790 7341,7342,7343,7157M
91791 7341,7342,7343,7157M
91792 7341,7342,7343,7157M
91793 7341,7342,7343,7157M
91794 7341,7342,7343,7157M
91795 7341,7342,7343,7157M
92051 7186M
92052 7186M
92053 7186M
92054 7186M
92055 7186M
92056 7186M
92057 7186M
92254 7313,7338,7219M
92257 7313,7338,7219M
92496 7313,7338,7219M
92497 7313,7338,7219M
92498 7313,7338,7219M
92499 7313,7338,7219M