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 (
    94726, 94727, 94728, 94729, 94730, 94731, 
    94732, 94733, 94734, 94735, 94736, 
    94737, 94738, 94739, 94740, 94741, 
    94742, 94743, 94744, 94745, 94746, 
    94747, 94748, 94749, 94750, 94751, 
    94752, 94753, 94754, 94755
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00127

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "26.95"
    },
    "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": 47,
            "rows_produced_per_join": 47,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "4.98",
              "eval_cost": "4.70",
              "prefix_cost": "9.68",
              "data_read_per_join": "752"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (94726,94727,94728,94729,94730,94731,94732,94733,94734,94735,94736,94737,94738,94739,94740,94741,94742,94743,94744,94745,94746,94747,94748,94749,94750,94751,94752,94753,94754,94755))"
          }
        },
        {
          "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": "11.75",
              "eval_cost": "0.24",
              "prefix_cost": "26.13",
              "data_read_per_join": "6K"
            },
            "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": 2,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "0.59",
              "eval_cost": "0.24",
              "prefix_cost": "26.95",
              "data_read_per_join": "37"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
94726 7185M
94727 7188M
94728 7186M
94729 7185M
94730 7185M
94731 7188M
94732 7186M
94733 7185M
94734 7185M
94735 7188M
94736 7186M
94737 7185M
94738 7185M
94739 7188M
94740 7186M
94741 7185M
94742 7185M
94743 7188M
94744 7186M
94745 7185M
94746 7185M
94747 7188M
94748 7186M
94749 7185M
94750 7313,7338,7219M
94751 7341,7342,7343,7157M
94752 7341,7342,7343,7157M
94753 7341,7342,7343,7157M
94754 7341,7342,7343,7157M
94755 7341,7342,7343,7157M