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 = 7300 
WHERE 
  cscart_products_categories.product_id IN (
    86806, 82344, 82560, 82565, 82569, 82573, 
    82562, 82566, 82570, 91968, 82555, 
    82553, 82554, 86232, 86233, 82559, 
    82552, 82564, 82568, 82572, 91976, 
    91984, 86809, 82558, 82413, 86337, 
    86336, 92555, 92558, 92559
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00121

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "51.58"
    },
    "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": 57,
            "rows_produced_per_join": 57,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "5.98",
              "eval_cost": "5.70",
              "prefix_cost": "11.68",
              "data_read_per_join": "912"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (86806,82344,82560,82565,82569,82573,82562,82566,82570,91968,82555,82553,82554,86232,86233,82559,82552,82564,82568,82572,91976,91984,86809,82558,82413,86337,86336,92555,92558,92559))"
          }
        },
        {
          "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": 57,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "14.25",
              "eval_cost": "5.70",
              "prefix_cost": "31.63",
              "data_read_per_join": "912"
            },
            "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": 2,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "14.25",
              "eval_cost": "0.29",
              "prefix_cost": "51.58",
              "data_read_per_join": "7K"
            },
            "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
82344 7302M
82413 7143,7300,7306M 0
82552 7303,7161M
82553 7303,7161M
82554 7303,7161M
82555 7303,7161M
82558 7303,7161M
82559 7303,7161M
82560 7303,7161M
82562 7303,7161M
82564 7303,7161M
82565 7303,7161M
82566 7303,7161M
82568 7303,7161M
82569 7303,7161M
82570 7303,7161M
82572 7303,7161M
82573 7303,7161M
86232 7302M
86233 7302M
86336 7143,7300,7306M 0
86337 7143,7300,7306M 0
86806 7301,7151M
86809 7301,7151M
91968 7303,7161M
91976 7303,7161M
91984 7303,7161M
92555 7302M
92558 7304M
92559 7304M