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 (
    92351, 92352, 89643, 89646, 89524, 83998, 
    84000, 84002, 84004, 84034, 90075, 
    90062, 84022, 84023, 84024, 84025, 
    84037, 89617, 89630, 83955, 83957, 
    83959, 83961, 92067, 92068, 92069, 
    92070, 92071, 92072, 92073
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00145

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "23.54"
    },
    "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": 41,
            "rows_produced_per_join": 41,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "4.37",
              "eval_cost": "4.10",
              "prefix_cost": "8.47",
              "data_read_per_join": "656"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (92351,92352,89643,89646,89524,83998,84000,84002,84004,84034,90075,90062,84022,84023,84024,84025,84037,89617,89630,83955,83957,83959,83961,92067,92068,92069,92070,92071,92072,92073))"
          }
        },
        {
          "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": 2,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "10.25",
              "eval_cost": "0.21",
              "prefix_cost": "22.82",
              "data_read_per_join": "5K"
            },
            "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": 2,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "0.51",
              "eval_cost": "0.21",
              "prefix_cost": "23.54",
              "data_read_per_join": "32"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
83955 7186M
83957 7186M
83959 7186M
83961 7186M
83998 7186M
84000 7186M
84002 7186M
84004 7186M
84022 7184,7187M 0
84023 7184,7187M 0
84024 7184,7187M 0
84025 7184,7187M 0
84034 7186M
84037 7184,7187M 0
89524 7185M
89617 7186M
89630 7186M
89643 7186M
89646 7185M
90062 7185M
90075 7185M
92067 7188M
92068 7188M
92069 7188M
92070 7188M
92071 7188M
92072 7188M
92073 7188M
92351 7341,7342,7343,7157M
92352 7341,7342,7343,7157M