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 = 7230 
WHERE 
  cscart_products_categories.product_id IN (
    86304, 86317, 86373, 86347, 86351, 86344, 
    86348, 86376, 86303, 86316, 86254, 
    86306, 86371, 86313, 86329, 86312, 
    86328, 86245, 86345, 86349, 86259, 
    86307, 86297, 86323, 86273, 86305, 
    86377, 86296, 86322, 86372
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00124

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "37.17"
    },
    "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": 41,
            "rows_produced_per_join": 41,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "4.37",
              "eval_cost": "4.10",
              "prefix_cost": "8.47",
              "data_read_per_join": "656"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (86304,86317,86373,86347,86351,86344,86348,86376,86303,86316,86254,86306,86371,86313,86329,86312,86328,86245,86345,86349,86259,86307,86297,86323,86273,86305,86377,86296,86322,86372))"
          }
        },
        {
          "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": 41,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "10.25",
              "eval_cost": "4.10",
              "prefix_cost": "22.82",
              "data_read_per_join": "656"
            },
            "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": 2,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "10.25",
              "eval_cost": "0.21",
              "prefix_cost": "37.17",
              "data_read_per_join": "5K"
            },
            "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
86245 7228,7230M 0
86254 7231M
86259 7234M
86273 7231M
86296 7231M
86297 7234M
86303 7231M
86304 7231M
86305 7231M
86306 7231M
86307 7234M
86312 7231M
86313 7234M
86316 7231M
86317 7231M
86322 7231M
86323 7234M
86328 7231M
86329 7234M
86344 7231M
86345 7231M
86347 7231M
86348 7231M
86349 7231M
86351 7231M
86371 7228,7230,7236M 0
86372 7228,7230,7236M 0
86373 7228,7230,7236M 0
86376 7228,7230,7236M 0
86377 7228,7230,7236M 0