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 = 7210 
WHERE 
  cscart_products_categories.product_id IN (
    88141, 88144, 88767, 90829, 89574, 88939, 
    89017, 88547, 87986, 87946, 88583, 
    88674, 88721, 87947, 87949, 88043, 
    88582, 90833, 87956, 89982, 89983, 
    89984, 88081, 87620, 87622, 84702, 
    84705, 91052, 88003, 88545
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00162

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "45.69"
    },
    "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": 80,
            "rows_produced_per_join": 80,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "8.29",
              "eval_cost": "8.00",
              "prefix_cost": "16.29",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (88141,88144,88767,90829,89574,88939,89017,88547,87986,87946,88583,88674,88721,87947,87949,88043,88582,90833,87956,89982,89983,89984,88081,87620,87622,84702,84705,91052,88003,88545))"
          }
        },
        {
          "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": "20.00",
              "eval_cost": "0.40",
              "prefix_cost": "44.29",
              "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": "1.00",
              "eval_cost": "0.40",
              "prefix_cost": "45.69",
              "data_read_per_join": "64"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
84702 7241,7309,7346,7208M
84705 7241,7309,7346,7208M
87620 7210,7211,7212M 0
87622 7210,7211,7212M 0
87946 7258M
87947 7258M
87949 7258M
87956 7258M
87986 7258M
88003 7258M
88043 7258M
88081 7258M
88141 7241,7309,7346,7208M
88144 7241,7309,7346,7208M
88545 7210,7211,7214M 0
88547 7210,7211,7212M 0
88582 7210,7211,7214M 0
88583 7210,7211,7214M 0
88674 7210,7211,7214M 0
88721 7210,7211,7214M 0
88767 7210,7211,7214M 0
88939 7241,7309,7346,7208M
89017 7210,7211,7212M 0
89574 7210,7240,7241M 0
89982 7345,7347,7259M
89983 7345,7347,7259M
89984 7345,7347,7259M
90829 7210,7211,7212M 0
90833 7210,7211,7214M 0
91052 7241,7309,7346,7208M