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 = 7184 
WHERE 
  cscart_products_categories.product_id IN (
    92485, 92486, 92487, 89738, 85578, 91392, 
    91394, 85655, 91359, 91389, 84104, 
    92010, 92098, 91360, 91357, 91387, 
    92241, 92242, 92243, 92244, 92246, 
    92251, 92483, 92484, 92440, 91358, 
    92186, 92187, 92188, 92189
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00145

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "47.39"
    },
    "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": 83,
            "rows_produced_per_join": 83,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "8.59",
              "eval_cost": "8.30",
              "prefix_cost": "16.89",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (92485,92486,92487,89738,85578,91392,91394,85655,91359,91389,84104,92010,92098,91360,91357,91387,92241,92242,92243,92244,92246,92251,92483,92484,92440,91358,92186,92187,92188,92189))"
          }
        },
        {
          "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": "20.75",
              "eval_cost": "0.42",
              "prefix_cost": "45.94",
              "data_read_per_join": "10K"
            },
            "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": "1.04",
              "eval_cost": "0.42",
              "prefix_cost": "47.39",
              "data_read_per_join": "66"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
84104 7184,7187M 0
85578 7341,7342,7343,7157M
85655 7184,7187M 0
89738 7184,7187M 0
91357 7337,7217M
91358 7337,7217M
91359 7337,7217M
91360 7337,7217M
91387 7337,7217M
91389 7337,7217M
91392 7337,7217M
91394 7337,7217M
92010 7186,7184M 0
92098 7186,7184M 0
92186 7341,7342,7343,7157M
92187 7341,7342,7343,7157M
92188 7341,7342,7343,7157M
92189 7341,7342,7343,7157M
92241 7313,7338,7219M
92242 7313,7338,7219M
92243 7313,7338,7219M
92244 7313,7338,7219M
92246 7313,7338,7219M
92251 7313,7338,7219M
92440 7341,7342,7343,7157M
92483 7313,7338,7219M
92484 7313,7338,7219M
92485 7313,7338,7219M
92486 7313,7338,7219M
92487 7313,7338,7219M