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 (
    88931, 91427, 91429, 91984, 85564, 85649, 
    85650, 85651, 86809, 90025, 82382, 
    82383, 82430, 82431, 82433, 82558, 
    87387, 87389, 85575, 85579, 82372, 
    86889, 86895, 82359, 87383, 87384, 
    87385, 89612, 89613, 91896
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00153

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "45.12"
    },
    "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": 79,
            "rows_produced_per_join": 79,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "8.19",
              "eval_cost": "7.90",
              "prefix_cost": "16.09",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (88931,91427,91429,91984,85564,85649,85650,85651,86809,90025,82382,82383,82430,82431,82433,82558,87387,87389,85575,85579,82372,86889,86895,82359,87383,87384,87385,89612,89613,91896))"
          }
        },
        {
          "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": "19.75",
              "eval_cost": "0.40",
              "prefix_cost": "43.74",
              "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": "0.99",
              "eval_cost": "0.40",
              "prefix_cost": "45.12",
              "data_read_per_join": "63"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
82359 7148,7156,7157M 0
82372 7148,7149,7152M 0
82382 7162M
82383 7162M
82430 7226,7225M
82431 7226,7225M
82433 7226,7225M
82558 7303,7161M
85564 7341,7342,7343,7157M
85575 7341,7342,7343,7157M
85579 7148,7163,7164M 0
85649 7183,7283,7167M
85650 7183,7283,7167M
85651 7183,7283,7167M
86809 7301,7151M
86889 7341,7342,7343,7157M
86895 7148,7156,7157M 0
87383 7148,7158,7247M 0
87384 7148,7158,7247M 0
87385 7148,7158,7159M 0
87387 7148,7158,7247M 0
87389 7148,7158,7247M 0
88931 7148,7149,7152M 0
89612 7148,7158,7247M 0
89613 7148,7158,7247M 0
90025 7341,7342,7343,7157M
91427 7263M
91429 7263M
91896 7226,7225M
91984 7303,7161M