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 (
    85601, 85602, 86335, 86339, 90272, 92172, 
    82395, 86076, 86079, 86080, 87382, 
    89611, 90794, 92358, 92359, 92360, 
    92361, 92362, 92363, 92364, 86370, 
    82366, 85560, 85566, 85587, 85588, 
    85604, 85641, 86331, 89988
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00156

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "49.10"
    },
    "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": 86,
            "rows_produced_per_join": 86,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "8.89",
              "eval_cost": "8.60",
              "prefix_cost": "17.49",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (85601,85602,86335,86339,90272,92172,82395,86076,86079,86080,87382,89611,90794,92358,92359,92360,92361,92362,92363,92364,86370,82366,85560,85566,85587,85588,85604,85641,86331,89988))"
          }
        },
        {
          "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": 4,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "21.50",
              "eval_cost": "0.43",
              "prefix_cost": "47.59",
              "data_read_per_join": "11K"
            },
            "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": 4,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "1.08",
              "eval_cost": "0.43",
              "prefix_cost": "49.10",
              "data_read_per_join": "68"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
82366 7148,7149,7152M 0
82395 7148,7149,7152M 0
85560 7341,7342,7343,7157M
85566 7148,7156,7157M 0
85587 7313,7338,7219M
85588 7313,7338,7219M
85601 7313,7338,7219M
85602 7313,7338,7219M
85604 7313,7338,7219M
85641 7148,7156,7157M 0
86076 7226,7225M
86079 7226,7225M
86080 7226,7225M
86331 7148,7149,7152M 0
86335 7148,7149,7152M 0
86339 7148,7149,7152M 0
86370 7148,7163,7164M 0
87382 7148,7158,7247M 0
89611 7148,7158,7247M 0
89988 7148,7156,7157M 0
90272 7226,7225M
90794 7226,7225M
92172 7156,7157,7148M 0
92358 7156,7157,7148M 0
92359 7156,7157,7148M 0
92360 7156,7157,7148M 0
92361 7156,7157,7148M 0
92362 7156,7157,7148M 0
92363 7156,7157,7148M 0
92364 7156,7157,7148M 0