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 = 7272 
WHERE 
  cscart_products_categories.product_id IN (
    88304, 88305, 89712, 89713, 88302, 88303, 
    89708, 89709, 89710, 89711, 88300, 
    88301, 89706, 89707, 89701, 89702, 
    88296, 88297, 89699, 89700, 88381, 
    88382, 88377, 88378, 88379, 88380, 
    88375, 88376, 88370, 88371, 88368, 
    88369, 94387, 94396, 94397, 94399, 
    94400, 94423, 94424, 94858, 94859, 
    94867, 94868, 94870, 94871, 94896, 
    94897, 94906, 94907, 94916, 94917, 
    94919, 94920, 94945, 94946, 96250, 
    96251, 96260, 96261, 96263, 96264, 
    96290, 96291, 96576, 96581, 96598, 
    96599, 100550, 100559, 100560, 100562, 
    100563, 100589, 100590, 101579, 101580, 
    101589, 101590, 101592, 101593, 101619, 
    101620, 101624
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01666

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "129.47"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "5.72"
      },
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "ALL",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "rows_examined_per_scan": 208,
            "rows_produced_per_join": 8,
            "filtered": "4.00",
            "cost_info": {
              "read_cost": "20.72",
              "eval_cost": "0.83",
              "prefix_cost": "21.55",
              "data_read_per_join": "21K"
            },
            "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": "cscart_products_categories",
            "access_type": "ref",
            "possible_keys": [
              "PRIMARY",
              "link_type",
              "pt"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "nuie_scalesta_net.cscart_categories.category_id"
            ],
            "rows_examined_per_scan": 117,
            "rows_produced_per_join": 5,
            "filtered": "0.58",
            "cost_info": {
              "read_cost": "2.33",
              "eval_cost": "0.57",
              "prefix_cost": "121.75",
              "data_read_per_join": "91"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (88304,88305,89712,89713,88302,88303,89708,89709,89710,89711,88300,88301,89706,89707,89701,89702,88296,88297,89699,89700,88381,88382,88377,88378,88379,88380,88375,88376,88370,88371,88368,88369,94387,94396,94397,94399,94400,94423,94424,94858,94859,94867,94868,94870,94871,94896,94897,94906,94907,94916,94917,94919,94920,94945,94946,96250,96251,96260,96261,96263,96264,96290,96291,96576,96581,96598,96599,100550,100559,100560,100562,100563,100589,100590,101579,101580,101589,101590,101592,101593,101619,101620,101624))"
          }
        },
        {
          "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": "1.43",
              "eval_cost": "0.57",
              "prefix_cost": "123.75",
              "data_read_per_join": "91"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
88296 7237,7272,7273M 0
88297 7237,7272,7273M 0
88300 7237,7272,7273M 0
88301 7237,7272,7273M 0
88302 7237,7272,7273M 0
88303 7237,7272,7273M 0
88304 7237,7272,7273M 0
88305 7237,7272,7273M 0
88368 7237,7272,7281M 0
88369 7237,7272,7281M 0
88370 7237,7272,7281M 0
88371 7237,7272,7281M 0
88375 7237,7272,7281M 0
88376 7237,7272,7281M 0
88377 7237,7272,7281M 0
88378 7237,7272,7281M 0
88379 7237,7272,7281M 0
88380 7237,7272,7281M 0
88381 7237,7272,7281M 0
88382 7237,7272,7281M 0
89699 7237,7272,7296M 0
89700 7237,7272,7296M 0
89701 7237,7272,7296M 0
89702 7237,7272,7296M 0
89706 7237,7272,7296M 0
89707 7237,7272,7296M 0
89708 7237,7272,7296M 0
89709 7237,7272,7296M 0
89710 7237,7272,7296M 0
89711 7237,7272,7296M 0
89712 7237,7272,7296M 0
89713 7237,7272,7296M 0
94387 7272M 0
94396 7272M 0
94397 7272M 0
94399 7272M 0
94400 7272M 0
94423 7272M 0
94424 7272M 0
94858 7272M 0
94859 7272M 0
94867 7272M 0
94868 7272M 0
94870 7272M 0
94871 7272M 0
94896 7272M 0
94897 7272M 0
94906 7272M 0
94907 7272M 0
94916 7272M 0
94917 7272M 0
94919 7272M 0
94920 7272M 0
94945 7272M 0
94946 7272M 0
96250 7272M 0
96251 7272M 0
96260 7272M 0
96261 7272M 0
96263 7272M 0
96264 7272M 0
96290 7272M 0
96291 7272M 0
96576 7272M 0
96581 7272M 0
96598 7272M 0
96599 7272M 0
100550 7272M 0
100559 7272M 0
100560 7272M 0
100562 7272M 0
100563 7272M 0
100589 7272M 0
100590 7272M 0
101579 7272M 0
101580 7272M 0
101589 7272M 0
101590 7272M 0
101592 7272M 0
101593 7272M 0
101619 7272M 0
101620 7272M 0
101624 7272M 0