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 = 7240 
WHERE 
  cscart_products_categories.product_id IN (
    88940, 84703, 84706, 91053, 88941, 88512, 
    88141, 88144, 89574, 88939, 84702, 
    84705, 91052, 84697, 84698, 88140, 
    88143, 88508, 87890, 84695, 88937, 
    87877, 88515, 88518, 88514, 88517, 
    88511, 87876, 88506, 88507
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01524

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "107.40"
    },
    "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": 119,
            "rows_produced_per_join": 119,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "12.20",
              "eval_cost": "11.90",
              "prefix_cost": "24.10",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (88940,84703,84706,91053,88941,88512,88141,88144,89574,88939,84702,84705,91052,84697,84698,88140,88143,88508,87890,84695,88937,87877,88515,88518,88514,88517,88511,87876,88506,88507))"
          }
        },
        {
          "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": 119,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "29.75",
              "eval_cost": "11.90",
              "prefix_cost": "65.75",
              "data_read_per_join": "1K"
            },
            "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": 5,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "29.75",
              "eval_cost": "0.60",
              "prefix_cost": "107.40",
              "data_read_per_join": "15K"
            },
            "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
84695 7208M,7241,7309,7346
84697 7208M,7241,7309,7346
84698 7208M,7241,7309,7346
84702 7208M,7241,7309,7346
84703 7208M,7241,7309,7346
84705 7208M,7241,7309,7346
84706 7208M,7241,7309,7346
87876 7208M,7241,7309,7346
87877 7208M,7241,7309,7346
87890 7208M,7241,7309,7346
88140 7208M,7241,7309,7346
88141 7208M,7241,7309,7346
88143 7208M,7241,7309,7346
88144 7208M,7241,7309,7346
88506 7208M,7241,7309,7346
88507 7208M,7241,7309,7346
88508 7208M,7241,7309,7346
88511 7208M,7241,7309,7346
88512 7208M,7241,7309,7346
88514 7208M,7241,7309,7346
88515 7208M,7241,7309,7346
88517 7208M,7241,7309,7346
88518 7208M,7241,7309,7346
88937 7208M,7241,7309,7346
88939 7208M,7241,7309,7346
88940 7208M,7241,7309,7346
88941 7208M,7241,7309,7346
89574 7210,7240,7241M 0
91052 7208M,7241,7309,7346
91053 7208M,7241,7309,7346