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 (
    88152, 88792, 90268, 91884, 92476, 92477, 
    92478, 92479, 92480, 92481, 92482, 
    85586, 82357, 86356, 86357, 87962, 
    88079, 88084, 86253, 89590, 86891, 
    87657, 87671, 87678, 87685, 87706, 
    87719, 87733, 88696, 88743
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00133

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "34.90"
    },
    "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": 61,
            "rows_produced_per_join": 61,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "6.38",
              "eval_cost": "6.10",
              "prefix_cost": "12.48",
              "data_read_per_join": "976"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (88152,88792,90268,91884,92476,92477,92478,92479,92480,92481,92482,85586,82357,86356,86357,87962,88079,88084,86253,89590,86891,87657,87671,87678,87685,87706,87719,87733,88696,88743))"
          }
        },
        {
          "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": "15.25",
              "eval_cost": "0.31",
              "prefix_cost": "33.83",
              "data_read_per_join": "7K"
            },
            "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": "0.76",
              "eval_cost": "0.31",
              "prefix_cost": "34.90",
              "data_read_per_join": "48"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
82357 7148,7149,7152M 0
85586 7148,7158,7159M 0
86253 7148,7163,7164M 0
86356 7148,7163,7164M 0
86357 7148,7163,7164M 0
86891 7341,7342,7343,7157M
87657 7194M
87671 7194M
87678 7194M
87685 7194M
87706 7194M
87719 7194M
87733 7194M
87962 7263M
88079 7263M
88084 7263M
88152 7194M
88696 7194M
88743 7194M
88792 7194M
89590 7301,7151M
90268 7183,7283,7167M
91884 7226,7225M
92476 7313,7338,7219M
92477 7313,7338,7219M
92478 7313,7338,7219M
92479 7313,7338,7219M
92480 7313,7338,7219M
92481 7313,7338,7219M
92482 7313,7338,7219M