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 (
    88788, 92197, 92457, 85646, 85583, 91866, 
    91867, 92325, 92326, 92327, 92328, 
    89595, 89596, 89597, 82336, 86251, 
    90054, 90056, 90057, 86861, 87875, 
    90323, 91936, 92240, 92245, 92247, 
    92248, 92249, 92250, 92252
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00092

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "44.55"
    },
    "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": 78,
            "rows_produced_per_join": 78,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "8.09",
              "eval_cost": "7.80",
              "prefix_cost": "15.89",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (88788,92197,92457,85646,85583,91866,91867,92325,92326,92327,92328,89595,89596,89597,82336,86251,90054,90056,90057,86861,87875,90323,91936,92240,92245,92247,92248,92249,92250,92252))"
          }
        },
        {
          "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": "19.50",
              "eval_cost": "0.39",
              "prefix_cost": "43.19",
              "data_read_per_join": "10K"
            },
            "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": "0.98",
              "eval_cost": "0.39",
              "prefix_cost": "44.55",
              "data_read_per_join": "62"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
82336 7301,7151M
85583 7182,7300,7149M
85646 7148,7156,7157M 0
86251 7148,7163,7164M 0
86861 7148,7207M 0
87875 7241,7309,7346,7208M
88788 7194M
89595 7301,7151M
89596 7301,7151M
89597 7301,7151M
90054 7194M
90056 7194M
90057 7194M
90323 7265,7247M
91866 7156,7157,7148M 0
91867 7156,7157,7148M 0
91936 7301,7151M
92197 7341,7342,7343,7157M
92240 7313,7338,7219M
92245 7313,7338,7219M
92247 7313,7338,7219M
92248 7313,7338,7219M
92249 7313,7338,7219M
92250 7313,7338,7219M
92252 7313,7338,7219M
92325 7156,7157,7148M 0
92326 7156,7157,7148M 0
92327 7156,7157,7148M 0
92328 7156,7157,7148M 0
92457 7341,7342,7343,7157M