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 = 7240 
WHERE 
  cscart_products_categories.product_id IN (
    87163, 87164, 87165, 87166, 87167, 87168, 
    87169, 87170, 87171, 87136, 87137, 
    87138, 87139, 87140, 87141, 87284, 
    89575, 84701, 88959, 88960, 88962, 
    85801, 85802, 84700, 88961, 85800, 
    88957, 88958, 88942, 88969
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01507

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "107.40"
    },
    "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": 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 (87163,87164,87165,87166,87167,87168,87169,87170,87171,87136,87137,87138,87139,87140,87141,87284,89575,84701,88959,88960,88962,85801,85802,84700,88961,85800,88957,88958,88942,88969))"
          }
        },
        {
          "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": 119,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "29.75",
              "eval_cost": "11.90",
              "prefix_cost": "65.75",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        },
        {
          "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": "107.40",
              "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')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
84700 7208M,7241,7309,7346
84701 7208M,7241,7309,7346
85800 7208M,7241,7309,7346
85801 7208M,7241,7309,7346
85802 7208M,7241,7309,7346
87136 7208M,7241,7309,7346
87137 7208M,7241,7309,7346
87138 7208M,7241,7309,7346
87139 7208M,7241,7309,7346
87140 7208M,7241,7309,7346
87141 7208M,7241,7309,7346
87163 7208M,7241,7309,7346
87164 7208M,7241,7309,7346
87165 7208M,7241,7309,7346
87166 7208M,7241,7309,7346
87167 7208M,7241,7309,7346
87168 7208M,7241,7309,7346
87169 7208M,7241,7309,7346
87170 7208M,7241,7309,7346
87171 7208M,7241,7309,7346
87284 7208M,7241,7309,7346
88942 7208M,7241,7309,7346
88957 7208M,7241,7309,7346
88958 7208M,7241,7309,7346
88959 7208M,7241,7309,7346
88960 7208M,7241,7309,7346
88961 7208M,7241,7309,7346
88962 7208M,7241,7309,7346
88969 7208M,7241,7309,7346
89575 7210,7240,7241M 0