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 = 7207 
WHERE 
  cscart_products_categories.product_id IN (
    88960, 88962, 85801, 85802, 84700, 88961, 
    85800, 88957, 88958, 88942, 88969, 
    88970, 88973, 88974, 87280, 87288, 
    89442, 89444, 88967, 88968, 88971, 
    88972, 88955, 88956, 88953, 88954, 
    87879, 84704, 84707, 91054, 88509, 
    88513, 88950, 88951, 88952, 86859, 
    88142, 88145, 88520, 87878, 84696, 
    88938, 84699, 88516, 88519, 88949, 
    88940, 84703
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01619

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "131.20"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "7.00"
      },
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "ALL",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "rows_examined_per_scan": 208,
            "rows_produced_per_join": 8,
            "filtered": "4.00",
            "cost_info": {
              "read_cost": "20.72",
              "eval_cost": "0.83",
              "prefix_cost": "21.55",
              "data_read_per_join": "21K"
            },
            "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": "cscart_products_categories",
            "access_type": "ref",
            "possible_keys": [
              "PRIMARY",
              "link_type",
              "pt"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "nuie_scalesta_net.cscart_categories.category_id"
            ],
            "rows_examined_per_scan": 117,
            "rows_produced_per_join": 6,
            "filtered": "0.72",
            "cost_info": {
              "read_cost": "2.33",
              "eval_cost": "0.70",
              "prefix_cost": "121.75",
              "data_read_per_join": "111"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (88960,88962,85801,85802,84700,88961,85800,88957,88958,88942,88969,88970,88973,88974,87280,87288,89442,89444,88967,88968,88971,88972,88955,88956,88953,88954,87879,84704,84707,91054,88509,88513,88950,88951,88952,86859,88142,88145,88520,87878,84696,88938,84699,88516,88519,88949,88940,84703))"
          }
        },
        {
          "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": 6,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "1.75",
              "eval_cost": "0.70",
              "prefix_cost": "124.20",
              "data_read_per_join": "111"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
84696 7208M,7241,7309,7346
84699 7208M,7241,7309,7346
84700 7208M,7241,7309,7346
84703 7208M,7241,7309,7346
84704 7208M,7241,7309,7346
84707 7208M,7241,7309,7346
85800 7208M,7241,7309,7346
85801 7208M,7241,7309,7346
85802 7208M,7241,7309,7346
86859 7148,7207M 0
87280 7148,7207M 0
87288 7148,7207M 0
87878 7208M,7241,7309,7346
87879 7208M,7241,7309,7346
88142 7208M,7241,7309,7346
88145 7208M,7241,7309,7346
88509 7208M,7241,7309,7346
88513 7208M,7241,7309,7346
88516 7208M,7241,7309,7346
88519 7208M,7241,7309,7346
88520 7148,7207,7208M 0
88938 7208M,7241,7309,7346
88940 7208M,7241,7309,7346
88942 7208M,7241,7309,7346
88949 7148,7207,7208M 0
88950 7208M,7241,7309,7346
88951 7208M,7241,7309,7346
88952 7208M,7241,7309,7346
88953 7208M,7241,7309,7346
88954 7208M,7241,7309,7346
88955 7208M,7241,7309,7346
88956 7208M,7241,7309,7346
88957 7208M,7241,7309,7346
88958 7208M,7241,7309,7346
88960 7208M,7241,7309,7346
88961 7208M,7241,7309,7346
88962 7208M,7241,7309,7346
88967 7208M,7241,7309,7346
88968 7208M,7241,7309,7346
88969 7208M,7241,7309,7346
88970 7208M,7241,7309,7346
88971 7208M,7241,7309,7346
88972 7208M,7241,7309,7346
88973 7208M,7241,7309,7346
88974 7208M,7241,7309,7346
89442 7148,7207M 0
89444 7148,7207M 0
91054 7208M,7241,7309,7346