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 (
    90038, 90040, 90041, 91970, 91973, 90329, 
    90330, 90331, 90333, 90334, 90337, 
    90338, 90339, 90340, 90341, 90342, 
    90345, 90346, 90347, 90348, 85590, 
    86358, 92342, 87881, 91985, 91986, 
    91987, 91988, 91989, 91990
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00063

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 (90038,90040,90041,91970,91973,90329,90330,90331,90333,90334,90337,90338,90339,90340,90341,90342,90345,90346,90347,90348,85590,86358,92342,87881,91985,91986,91987,91988,91989,91990))"
          }
        },
        {
          "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
85590 7148,7158,7159M 0
86358 7148,7163,7164M 0
87881 7241,7309,7346,7208M
90038 7194M
90040 7194M
90041 7194M
90329 7265,7247M
90330 7265,7247M
90331 7265,7247M
90333 7265,7247M
90334 7265,7247M
90337 7265,7247M
90338 7265,7247M
90339 7265,7247M
90340 7265,7247M
90341 7265,7247M
90342 7265,7247M
90345 7265,7247M
90346 7265,7247M
90347 7265,7247M
90348 7265,7247M
91970 7303,7161M
91973 7303,7161M
91985 7303,7161M
91986 7303,7161M
91987 7303,7161M
91988 7303,7161M
91989 7303,7161M
91990 7303,7161M
92342 7226,7225M