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 = 7309 
WHERE 
  cscart_products_categories.product_id IN (
    88973, 88974, 88967, 88968, 88971, 88972, 
    88955, 88956, 88953, 88954, 87879, 
    84704, 84707, 91054, 88509, 88513, 
    88950, 88951, 88952, 88142, 88145, 
    87878, 84696, 88938, 84699, 88516, 
    88519, 88940, 84703, 84706
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00126

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "68.40"
    },
    "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": 120,
            "rows_produced_per_join": 120,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "12.30",
              "eval_cost": "12.00",
              "prefix_cost": "24.30",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (88973,88974,88967,88968,88971,88972,88955,88956,88953,88954,87879,84704,84707,91054,88509,88513,88950,88951,88952,88142,88145,87878,84696,88938,84699,88516,88519,88940,84703,84706))"
          }
        },
        {
          "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": 6,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "30.00",
              "eval_cost": "0.60",
              "prefix_cost": "66.30",
              "data_read_per_join": "15K"
            },
            "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": 6,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "1.50",
              "eval_cost": "0.60",
              "prefix_cost": "68.40",
              "data_read_per_join": "96"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
84696 7241,7309,7346,7208M 0
84699 7241,7309,7346,7208M 0
84703 7241,7309,7346,7208M 0
84704 7241,7309,7346,7208M 0
84706 7241,7309,7346,7208M 0
84707 7241,7309,7346,7208M 0
87878 7241,7309,7346,7208M 0
87879 7241,7309,7346,7208M 0
88142 7241,7309,7346,7208M 0
88145 7241,7309,7346,7208M 0
88509 7241,7309,7346,7208M 0
88513 7241,7309,7346,7208M 0
88516 7241,7309,7346,7208M 0
88519 7241,7309,7346,7208M 0
88938 7241,7309,7346,7208M 0
88940 7241,7309,7346,7208M 0
88950 7241,7309,7346,7208M 0
88951 7241,7309,7346,7208M 0
88952 7241,7309,7346,7208M 0
88953 7241,7309,7346,7208M 0
88954 7241,7309,7346,7208M 0
88955 7241,7309,7346,7208M 0
88956 7241,7309,7346,7208M 0
88967 7241,7309,7346,7208M 0
88968 7241,7309,7346,7208M 0
88971 7241,7309,7346,7208M 0
88972 7241,7309,7346,7208M 0
88973 7241,7309,7346,7208M 0
88974 7241,7309,7346,7208M 0
91054 7241,7309,7346,7208M 0