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 (
    82561, 85642, 86249, 88070, 88394, 82369, 
    85582, 86901, 90023, 90039, 90055, 
    90328, 90332, 90335, 90336, 90343, 
    90344, 92488, 91840, 91841, 91842, 
    91843, 91845, 91846, 91847, 82375, 
    87581, 87596, 87611, 88150
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00071

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "37.17"
    },
    "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": 65,
            "rows_produced_per_join": 65,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "6.78",
              "eval_cost": "6.50",
              "prefix_cost": "13.28",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (82561,85642,86249,88070,88394,82369,85582,86901,90023,90039,90055,90328,90332,90335,90336,90343,90344,92488,91840,91841,91842,91843,91845,91846,91847,82375,87581,87596,87611,88150))"
          }
        },
        {
          "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": "16.25",
              "eval_cost": "0.33",
              "prefix_cost": "36.03",
              "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": "0.81",
              "eval_cost": "0.33",
              "prefix_cost": "37.17",
              "data_read_per_join": "52"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
82369 7303,7161M
82375 7301,7151M
82561 7183,7283,7167M
85582 7341,7342,7343,7157M
85642 7148,7156,7157M 0
86249 7148,7163,7164M 0
86901 7148,7156,7157M 0
87581 7194M
87596 7194M
87611 7194M
88070 7263M
88150 7194M
88394 7263M
90023 7194M
90039 7194M
90055 7194M
90328 7265,7247M
90332 7265,7247M
90335 7265,7247M
90336 7265,7247M
90343 7265,7247M
90344 7265,7247M
91840 7156,7157,7148M 0
91841 7156,7157,7148M 0
91842 7156,7157,7148M 0
91843 7156,7157,7148M 0
91845 7156,7157,7148M 0
91846 7156,7157,7148M 0
91847 7156,7157,7148M 0
92488 7313,7338,7219M