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 = 7208 
WHERE 
  cscart_products_categories.product_id IN (
    88511, 87876, 88506, 88507, 88510, 90828, 
    90827, 87995, 87882, 87875, 90826, 
    87881, 87874, 87880, 87873, 92893, 
    92894, 93002, 93003, 93004, 93005, 
    93006, 93007, 93008, 93009, 93010, 
    93011, 93012, 93013, 93014
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00174

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "67.83"
    },
    "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": 119,
            "rows_produced_per_join": 119,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "12.20",
              "eval_cost": "11.90",
              "prefix_cost": "24.10",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (88511,87876,88506,88507,88510,90828,90827,87995,87882,87875,90826,87881,87874,87880,87873,92893,92894,93002,93003,93004,93005,93006,93007,93008,93009,93010,93011,93012,93013,93014))"
          }
        },
        {
          "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": 5,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "29.75",
              "eval_cost": "0.60",
              "prefix_cost": "65.75",
              "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": 5,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "1.49",
              "eval_cost": "0.60",
              "prefix_cost": "67.84",
              "data_read_per_join": "95"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
87873 7241,7309,7346,7208M 0
87874 7241,7309,7346,7208M 0
87875 7241,7309,7346,7208M 0
87876 7241,7309,7346,7208M 0
87880 7241,7309,7346,7208M 0
87881 7241,7309,7346,7208M 0
87882 7241,7309,7346,7208M 0
87995 7148,7207,7208M 0
88506 7241,7309,7346,7208M 0
88507 7241,7309,7346,7208M 0
88510 7241,7309,7346,7208M 0
88511 7241,7309,7346,7208M 0
90826 7241,7309,7346,7208M 0
90827 7241,7309,7346,7208M 0
90828 7241,7309,7346,7208M 0
92893 7241,7309,7346,7208M 0
92894 7241,7309,7346,7208M 0
93002 7241,7309,7346,7208M 0
93003 7241,7309,7346,7208M 0
93004 7241,7309,7346,7208M 0
93005 7241,7309,7346,7208M 0
93006 7241,7309,7346,7208M 0
93007 7241,7309,7346,7208M 0
93008 7241,7309,7346,7208M 0
93009 7241,7309,7346,7208M 0
93010 7241,7309,7346,7208M 0
93011 7241,7309,7346,7208M 0
93012 7241,7309,7346,7208M 0
93013 7241,7309,7346,7208M 0
93014 7241,7309,7346,7208M 0