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 (
    85599, 92212, 92213, 92214, 92215, 92217, 
    92223, 92465, 92466, 90827, 92191, 
    84238, 87995, 89167, 89168, 89170, 
    89171, 92430, 91978, 91981, 82361, 
    82432, 82563, 82567, 82571, 87882, 
    92228, 92229, 92230, 92231
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00110

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "54.77"
    },
    "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": 96,
            "rows_produced_per_join": 96,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "9.89",
              "eval_cost": "9.60",
              "prefix_cost": "19.49",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (85599,92212,92213,92214,92215,92217,92223,92465,92466,90827,92191,84238,87995,89167,89168,89170,89171,92430,91978,91981,82361,82432,82563,82567,82571,87882,92228,92229,92230,92231))"
          }
        },
        {
          "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": "24.00",
              "eval_cost": "0.48",
              "prefix_cost": "53.09",
              "data_read_per_join": "12K"
            },
            "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": "1.20",
              "eval_cost": "0.48",
              "prefix_cost": "54.77",
              "data_read_per_join": "76"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
82361 7148,7149,7160M 0
82432 7148,7163,7164M 0
82563 7303,7161M
82567 7303,7161M
82571 7303,7161M
84238 7194M
85599 7148,7158,7159M 0
87882 7241,7309,7346,7208M
87995 7148,7207,7208M 0
89167 7148,7163,7164M 0
89168 7148,7163,7164M 0
89170 7148,7163,7164M 0
89171 7148,7163,7164M 0
90827 7241,7309,7346,7208M
91978 7303,7161M
91981 7303,7161M
92191 7341,7342,7343,7157M
92212 7341,7342,7343,7157M
92213 7341,7342,7343,7157M
92214 7341,7342,7343,7157M
92215 7341,7342,7343,7157M
92217 7341,7342,7343,7157M
92223 7341,7342,7343,7157M
92228 7341,7342,7343,7157M
92229 7341,7342,7343,7157M
92230 7341,7342,7343,7157M
92231 7341,7342,7343,7157M
92430 7263M
92465 7341,7342,7343,7157M
92466 7341,7342,7343,7157M