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 (
    91991, 92241, 92242, 92243, 92244, 92246, 
    92251, 92483, 92484, 91969, 91971, 
    91972, 91974, 91975, 92440, 85595, 
    86250, 86810, 82557, 84045, 86354, 
    84775, 84779, 84788, 84797, 87654, 
    87655, 87668, 87669, 87675
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00146

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "36.03"
    },
    "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": 63,
            "rows_produced_per_join": 63,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "6.58",
              "eval_cost": "6.30",
              "prefix_cost": "12.88",
              "data_read_per_join": "1008"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (91991,92241,92242,92243,92244,92246,92251,92483,92484,91969,91971,91972,91974,91975,92440,85595,86250,86810,82557,84045,86354,84775,84779,84788,84797,87654,87655,87668,87669,87675))"
          }
        },
        {
          "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": "15.75",
              "eval_cost": "0.32",
              "prefix_cost": "34.93",
              "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": "0.79",
              "eval_cost": "0.32",
              "prefix_cost": "36.04",
              "data_read_per_join": "50"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
82557 7303,7161M
84045 7162M
84775 7263M
84779 7263M
84788 7263M
84797 7263M
85595 7148,7158,7159M 0
86250 7148,7163,7164M 0
86354 7148,7163,7164M 0
86810 7301,7151M
87654 7194M
87655 7194M
87668 7194M
87669 7194M
87675 7194M
91969 7303,7161M
91971 7303,7161M
91972 7303,7161M
91974 7303,7161M
91975 7303,7161M
91991 7303,7161M
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