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 = 7204 
WHERE 
  cscart_products_categories.product_id IN (
    92176, 92177, 92178, 92322, 92323, 92324, 
    83897, 83898, 83900, 83901, 83902, 
    83903, 83904, 83905, 83906, 88062, 
    91735, 91736, 91737, 91738, 91739, 
    91740, 91741, 91742, 91743, 91744, 
    91745, 91746, 91747, 91748, 91749, 
    91750, 91751, 91752, 91753, 91754, 
    91816, 91817, 91818, 91819, 91820, 
    91821, 91822, 91823, 91824, 91825, 
    91826, 91827, 91828, 91829, 91830, 
    91831, 91832, 91833, 91834, 91835, 
    91708, 91709, 91710, 91711, 91712, 
    91713, 91714, 91715, 91716, 91717, 
    91718, 91719, 91720, 91721, 91722, 
    91723, 91724, 91725, 91726, 91727, 
    91728, 91729, 91730, 91731, 91732, 
    91733, 91734, 91755, 91756, 91757, 
    91758, 91759, 91760, 91761, 91762, 
    91763, 91812, 91813, 91814, 91815
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01680

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "87.59"
    },
    "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": 97,
            "rows_produced_per_join": 97,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "10.00",
              "eval_cost": "9.70",
              "prefix_cost": "19.70",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (92176,92177,92178,92322,92323,92324,83897,83898,83900,83901,83902,83903,83904,83905,83906,88062,91735,91736,91737,91738,91739,91740,91741,91742,91743,91744,91745,91746,91747,91748,91749,91750,91751,91752,91753,91754,91816,91817,91818,91819,91820,91821,91822,91823,91824,91825,91826,91827,91828,91829,91830,91831,91832,91833,91834,91835,91708,91709,91710,91711,91712,91713,91714,91715,91716,91717,91718,91719,91720,91721,91722,91723,91724,91725,91726,91727,91728,91729,91730,91731,91732,91733,91734,91755,91756,91757,91758,91759,91760,91761,91762,91763,91812,91813,91814,91815))"
          }
        },
        {
          "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": 97,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "24.25",
              "eval_cost": "9.70",
              "prefix_cost": "53.65",
              "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": 4,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "24.25",
              "eval_cost": "0.49",
              "prefix_cost": "87.60",
              "data_read_per_join": "12K"
            },
            "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
83897 7255M
83898 7255M
83900 7255M
83901 7255M
83902 7255M
83903 7255M
83904 7255M
83905 7255M
83906 7255M
88062 7262,7256M
91708 7255M
91709 7255M
91710 7255M
91711 7255M
91712 7255M
91713 7255M
91714 7255M
91715 7255M
91716 7255M
91717 7255M
91718 7255M
91719 7255M
91720 7255M
91721 7255M
91722 7255M
91723 7255M
91724 7255M
91725 7255M
91726 7255M
91727 7255M
91728 7255M
91729 7255M
91730 7255M
91731 7255M
91732 7255M
91733 7255M
91734 7255M
91735 7255M
91736 7255M
91737 7255M
91738 7255M
91739 7255M
91740 7255M
91741 7255M
91742 7255M
91743 7255M
91744 7255M
91745 7255M
91746 7255M
91747 7255M
91748 7255M
91749 7255M
91750 7255M
91751 7255M
91752 7255M
91753 7255M
91754 7255M
91755 7255M
91756 7255M
91757 7255M
91758 7255M
91759 7255M
91760 7255M
91761 7255M
91762 7255M
91763 7255M
91812 7255M
91813 7255M
91814 7255M
91815 7255M
91816 7255M
91817 7255M
91818 7255M
91819 7255M
91820 7255M
91821 7255M
91822 7255M
91823 7255M
91824 7255M
91825 7255M
91826 7255M
91827 7255M
91828 7255M
91829 7255M
91830 7255M
91831 7255M
91832 7255M
91833 7255M
91834 7255M
91835 7255M
92176 7205M
92177 7205M
92178 7205M
92322 7205M
92323 7205M
92324 7205M