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 (
    92196, 92204, 92205, 92206, 92207, 92208, 
    92209, 92442, 92443, 92448, 92001, 
    92147, 92148, 92149, 92349, 92350, 
    92351, 92352, 85647, 85801, 85802, 
    91938, 84700, 86864, 88961, 85800, 
    82352, 91937, 91939, 91940
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00152

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "59.88"
    },
    "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": 105,
            "rows_produced_per_join": 105,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "10.80",
              "eval_cost": "10.50",
              "prefix_cost": "21.30",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (92196,92204,92205,92206,92207,92208,92209,92442,92443,92448,92001,92147,92148,92149,92349,92350,92351,92352,85647,85801,85802,91938,84700,86864,88961,85800,82352,91937,91939,91940))"
          }
        },
        {
          "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": 5,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "26.25",
              "eval_cost": "0.53",
              "prefix_cost": "58.05",
              "data_read_per_join": "13K"
            },
            "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": 5,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "1.31",
              "eval_cost": "0.53",
              "prefix_cost": "59.89",
              "data_read_per_join": "84"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
82352 7305,7160M
84700 7241,7309,7346,7208M
85647 7148,7158M 0
85800 7241,7309,7346,7208M
85801 7241,7309,7346,7208M
85802 7241,7309,7346,7208M
86864 7148,7156,7157M 0
88961 7241,7309,7346,7208M
91937 7301,7151M
91938 7301,7151M
91939 7301,7151M
91940 7301,7151M
92001 7226,7225M
92147 7341,7342,7343,7157M
92148 7341,7342,7343,7157M
92149 7341,7342,7343,7157M
92196 7341,7342,7343,7157M
92204 7341,7342,7343,7157M
92205 7341,7342,7343,7157M
92206 7341,7342,7343,7157M
92207 7341,7342,7343,7157M
92208 7341,7342,7343,7157M
92209 7341,7342,7343,7157M
92349 7341,7342,7343,7157M
92350 7341,7342,7343,7157M
92351 7341,7342,7343,7157M
92352 7341,7342,7343,7157M
92442 7341,7342,7343,7157M
92443 7341,7342,7343,7157M
92448 7341,7342,7343,7157M