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 (
    92354, 92355, 92356, 88953, 88954, 87879, 
    82403, 82410, 82424, 91893, 91894, 
    91895, 92337, 92338, 92339, 92340, 
    88093, 84704, 84707, 91054, 90824, 
    90825, 89173, 91839, 87232, 87233, 
    87237, 87238, 87242, 87243
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00147

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "49.10"
    },
    "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": 86,
            "rows_produced_per_join": 86,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "8.89",
              "eval_cost": "8.60",
              "prefix_cost": "17.49",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (92354,92355,92356,88953,88954,87879,82403,82410,82424,91893,91894,91895,92337,92338,92339,92340,88093,84704,84707,91054,90824,90825,89173,91839,87232,87233,87237,87238,87242,87243))"
          }
        },
        {
          "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": "21.50",
              "eval_cost": "0.43",
              "prefix_cost": "47.59",
              "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": "1.08",
              "eval_cost": "0.43",
              "prefix_cost": "49.10",
              "data_read_per_join": "68"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
82403 7301,7151M
82410 7301,7151M
82424 7301,7151M
84704 7241,7309,7346,7208M
84707 7241,7309,7346,7208M
87232 7194M
87233 7194M
87237 7194M
87238 7194M
87242 7194M
87243 7194M
87879 7241,7309,7346,7208M
88093 7148,7158M 0
88953 7241,7309,7346,7208M
88954 7241,7309,7346,7208M
89173 7265,7247M
90824 7194M
90825 7194M
91054 7241,7309,7346,7208M
91839 7341,7342,7343,7157M
91893 7341,7342,7343,7157M
91894 7341,7342,7343,7157M
91895 7341,7342,7343,7157M
92337 7341,7342,7343,7157M
92338 7341,7342,7343,7157M
92339 7341,7342,7343,7157M
92340 7341,7342,7343,7157M
92354 7341,7342,7343,7157M
92355 7341,7342,7343,7157M
92356 7341,7342,7343,7157M