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 = 7148 
WHERE 
  cscart_products_categories.product_id IN (
    92494, 92495, 86892, 90325, 88149, 88587, 
    92211, 92216, 92218, 92219, 92220, 
    92221, 92222, 92224, 92225, 92226, 
    92467, 84241, 89169, 89172, 87876, 
    88506, 88507, 88510, 87234, 87235, 
    87236, 87239, 87240, 87241
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00153

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "49.66"
    },
    "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": 87,
            "rows_produced_per_join": 87,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "8.99",
              "eval_cost": "8.70",
              "prefix_cost": "17.69",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (92494,92495,86892,90325,88149,88587,92211,92216,92218,92219,92220,92221,92222,92224,92225,92226,92467,84241,89169,89172,87876,88506,88507,88510,87234,87235,87236,87239,87240,87241))"
          }
        },
        {
          "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": 4,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "21.75",
              "eval_cost": "0.44",
              "prefix_cost": "48.14",
              "data_read_per_join": "11K"
            },
            "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": 4,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "1.09",
              "eval_cost": "0.44",
              "prefix_cost": "49.66",
              "data_read_per_join": "69"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
84241 7194M
86892 7341,7342,7343,7157M
87234 7194M
87235 7194M
87236 7194M
87239 7194M
87240 7194M
87241 7194M
87876 7241,7309,7346,7208M
88149 7194M
88506 7241,7309,7346,7208M
88507 7241,7309,7346,7208M
88510 7241,7309,7346,7208M
88587 7194M
89169 7148,7163,7164M 0
89172 7148,7163,7164M 0
90325 7265,7247M
92211 7341,7342,7343,7157M
92216 7341,7342,7343,7157M
92218 7341,7342,7343,7157M
92219 7341,7342,7343,7157M
92220 7341,7342,7343,7157M
92221 7341,7342,7343,7157M
92222 7341,7342,7343,7157M
92224 7341,7342,7343,7157M
92225 7341,7342,7343,7157M
92226 7341,7342,7343,7157M
92467 7341,7342,7343,7157M
92494 7313,7338,7219M
92495 7313,7338,7219M