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 = 7165 
WHERE 
  cscart_products_categories.product_id IN (
    85973, 87361, 87356, 84069, 84077, 82540, 
    90140, 90155, 82444, 84068, 84076, 
    87360, 82537, 84094, 90139, 90154, 
    87355, 87419, 82523, 90296, 90303, 
    82538, 83944, 84088, 82525, 90203, 
    90214, 87417, 84093, 85972
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00133

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "43.48"
    },
    "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": 48,
            "rows_produced_per_join": 48,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "5.08",
              "eval_cost": "4.80",
              "prefix_cost": "9.88",
              "data_read_per_join": "768"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (85973,87361,87356,84069,84077,82540,90140,90155,82444,84068,84076,87360,82537,84094,90139,90154,87355,87419,82523,90296,90303,82538,83944,84088,82525,90203,90214,87417,84093,85972))"
          }
        },
        {
          "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": 48,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "12.00",
              "eval_cost": "4.80",
              "prefix_cost": "26.68",
              "data_read_per_join": "768"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        },
        {
          "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": 2,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "12.00",
              "eval_cost": "0.24",
              "prefix_cost": "43.48",
              "data_read_per_join": "6K"
            },
            "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')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
82444 7169M
82523 7177M
82525 7178M
82537 7176M
82538 7179M
82540 7179M
83944 7319,7193M
84068 7319,7193M
84069 7319,7193M
84076 7319,7193M
84077 7319,7193M
84088 7319,7193M
84093 7319,7193M
84094 7319,7193M
85972 7319,7193M
85973 7319,7193M
87355 7177M
87356 7177M
87360 7177M
87361 7177M
87417 7174M
87419 7174M
90139 7319,7193M
90140 7319,7193M
90154 7319,7193M
90155 7319,7193M
90203 7319,7193M
90214 7319,7193M
90296 7319,7193M
90303 7319,7193M