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 = 7148 
WHERE 
  cscart_products_categories.product_id IN (
    87609, 88151, 88153, 88789, 88790, 88939, 
    92198, 92199, 92200, 92201, 92202, 
    92444, 92445, 92446, 92447, 87653, 
    87667, 87674, 87681, 87702, 87710, 
    87711, 87724, 87725, 90126, 90129, 
    82360, 91901, 91902, 91903
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00123

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "37.74"
    },
    "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": 66,
            "rows_produced_per_join": 66,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "6.88",
              "eval_cost": "6.60",
              "prefix_cost": "13.48",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (87609,88151,88153,88789,88790,88939,92198,92199,92200,92201,92202,92444,92445,92446,92447,87653,87667,87674,87681,87702,87710,87711,87724,87725,90126,90129,82360,91901,91902,91903))"
          }
        },
        {
          "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": 3,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "16.50",
              "eval_cost": "0.33",
              "prefix_cost": "36.58",
              "data_read_per_join": "8K"
            },
            "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": 3,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "0.83",
              "eval_cost": "0.33",
              "prefix_cost": "37.74",
              "data_read_per_join": "52"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
82360 7301,7151M
87609 7194M
87653 7194M
87667 7194M
87674 7194M
87681 7194M
87702 7194M
87710 7194M
87711 7194M
87724 7194M
87725 7194M
88151 7194M
88153 7194M
88789 7194M
88790 7194M
88939 7241,7309,7346,7208M
90126 7148,7207M 0
90129 7148,7207M 0
91901 7226,7225M
91902 7226,7225M
91903 7226,7225M
92198 7341,7342,7343,7157M
92199 7341,7342,7343,7157M
92200 7341,7342,7343,7157M
92201 7341,7342,7343,7157M
92202 7341,7342,7343,7157M
92444 7341,7342,7343,7157M
92445 7341,7342,7343,7157M
92446 7341,7342,7343,7157M
92447 7341,7342,7343,7157M