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 (
    92237, 92469, 92470, 92471, 92439, 91865, 
    85585, 92366, 92367, 92368, 92369, 
    92370, 92371, 92372, 90324, 90326, 
    91977, 91979, 91980, 91982, 91983, 
    91892, 92150, 82556, 84254, 84259, 
    85596, 87577, 87592, 87607
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00163

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "43.98"
    },
    "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": 77,
            "rows_produced_per_join": 77,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "7.99",
              "eval_cost": "7.70",
              "prefix_cost": "15.69",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (92237,92469,92470,92471,92439,91865,85585,92366,92367,92368,92369,92370,92371,92372,90324,90326,91977,91979,91980,91982,91983,91892,92150,82556,84254,84259,85596,87577,87592,87607))"
          }
        },
        {
          "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": "19.25",
              "eval_cost": "0.39",
              "prefix_cost": "42.64",
              "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": "0.96",
              "eval_cost": "0.39",
              "prefix_cost": "43.99",
              "data_read_per_join": "61"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
82556 7303,7161M
84254 7194M
84259 7194M
85585 7341,7342,7343,7157M
85596 7148,7158,7159M 0
87577 7194M
87592 7194M
87607 7194M
90324 7265,7247M
90326 7265,7247M
91865 7156,7157,7148M 0
91892 7341,7342,7343,7157M
91977 7303,7161M
91979 7303,7161M
91980 7303,7161M
91982 7303,7161M
91983 7303,7161M
92150 7341,7342,7343,7157M
92237 7341,7342,7343,7157M
92366 7156,7157,7148M 0
92367 7156,7157,7148M 0
92368 7156,7157,7148M 0
92369 7156,7157,7148M 0
92370 7156,7157,7148M 0
92371 7156,7157,7148M 0
92372 7156,7157,7148M 0
92439 7263M
92469 7341,7342,7343,7157M
92470 7341,7342,7343,7157M
92471 7341,7342,7343,7157M