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 (
    88740, 91897, 91898, 91899, 92341, 92343, 
    92344, 85643, 88925, 88926, 88927, 
    91470, 92186, 92187, 92188, 92189, 
    92190, 92441, 82561, 85642, 86249, 
    88070, 88394, 82369, 85582, 86901, 
    90023, 90039, 90055, 90328, 90332, 
    90335, 90336, 90343, 90344, 92488, 
    91840, 91841, 91842, 91843, 91845, 
    91846, 91847, 82375, 87581, 87596, 
    87611, 88150, 88152, 88792, 90268, 
    91884, 92476, 92477, 92478, 92479, 
    92480, 92481, 92482, 85586, 82357, 
    86356, 86357, 87962, 88079, 88084, 
    86253, 89590, 86891, 87657, 87671, 
    87678, 87685, 87706, 87719, 87733, 
    88696, 88743, 87787, 90327, 87994, 
    91868, 90264, 91849, 91850, 91851, 
    91852, 91853, 91854, 91855, 91857, 
    91858, 91859, 91860, 91861, 91862
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00891

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "133.50"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "8.71"
      },
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "ALL",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "rows_examined_per_scan": 208,
            "rows_produced_per_join": 8,
            "filtered": "4.00",
            "cost_info": {
              "read_cost": "20.72",
              "eval_cost": "0.83",
              "prefix_cost": "21.55",
              "data_read_per_join": "21K"
            },
            "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": "cscart_products_categories",
            "access_type": "ref",
            "possible_keys": [
              "PRIMARY",
              "link_type",
              "pt"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "nuie_scalesta_net.cscart_categories.category_id"
            ],
            "rows_examined_per_scan": 117,
            "rows_produced_per_join": 8,
            "filtered": "0.89",
            "cost_info": {
              "read_cost": "2.33",
              "eval_cost": "0.87",
              "prefix_cost": "121.75",
              "data_read_per_join": "139"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (88740,91897,91898,91899,92341,92343,92344,85643,88925,88926,88927,91470,92186,92187,92188,92189,92190,92441,82561,85642,86249,88070,88394,82369,85582,86901,90023,90039,90055,90328,90332,90335,90336,90343,90344,92488,91840,91841,91842,91843,91845,91846,91847,82375,87581,87596,87611,88150,88152,88792,90268,91884,92476,92477,92478,92479,92480,92481,92482,85586,82357,86356,86357,87962,88079,88084,86253,89590,86891,87657,87671,87678,87685,87706,87719,87733,88696,88743,87787,90327,87994,91868,90264,91849,91850,91851,91852,91853,91854,91855,91857,91858,91859,91860,91861,91862))"
          }
        },
        {
          "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": 8,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "2.18",
              "eval_cost": "0.87",
              "prefix_cost": "124.80",
              "data_read_per_join": "139"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
82357 7148,7149,7152M 0
82369 7161M,7303
82375 7151M,7301
82561 7167M,7183,7283
85582 7157M,7341,7342,7343
85586 7148,7158,7159M 0
85642 7148,7156,7157M 0
85643 7148,7158M 0
86249 7148,7163,7164M 0
86253 7148,7163,7164M 0
86356 7148,7163,7164M 0
86357 7148,7163,7164M 0
86891 7157M,7341,7342,7343
86901 7148,7156,7157M 0
87581 7194M
87596 7194M
87611 7194M
87657 7194M
87671 7194M
87678 7194M
87685 7194M
87706 7194M
87719 7194M
87733 7194M
87787 7148,7207M 0
87962 7263M
87994 7263M
88070 7263M
88079 7263M
88084 7263M
88150 7194M
88152 7194M
88394 7263M
88696 7194M
88740 7194M
88743 7194M
88792 7194M
88925 7225M,7226
88926 7225M,7226
88927 7225M,7226
89590 7151M,7301
90023 7194M
90039 7194M
90055 7194M
90264 7167M,7183,7283
90268 7167M,7183,7283
90327 7247M,7265
90328 7247M,7265
90332 7247M,7265
90335 7247M,7265
90336 7247M,7265
90343 7247M,7265
90344 7247M,7265
91470 7225M,7226
91840 7148M,7156,7157 0
91841 7148M,7156,7157 0
91842 7148M,7156,7157 0
91843 7148M,7156,7157 0
91845 7148M,7156,7157 0
91846 7148M,7156,7157 0
91847 7148M,7156,7157 0
91849 7148M,7156,7157 0
91850 7148M,7156,7157 0
91851 7148M,7156,7157 0
91852 7148M,7156,7157 0
91853 7148M,7156,7157 0
91854 7148M,7156,7157 0
91855 7148M,7156,7157 0
91857 7148M,7156,7157 0
91858 7148M,7156,7157 0
91859 7148M,7156,7157 0
91860 7148M,7156,7157 0
91861 7148M,7156,7157 0
91862 7148M,7156,7157 0
91868 7157M,7341,7342,7343
91884 7225M,7226
91897 7225M,7226
91898 7225M,7226
91899 7225M,7226
92186 7157M,7341,7342,7343
92187 7157M,7341,7342,7343
92188 7157M,7341,7342,7343
92189 7157M,7341,7342,7343
92190 7157M,7341,7342,7343
92341 7225M,7226
92343 7225M,7226
92344 7225M,7226
92441 7157M,7341,7342,7343
92476 7219M,7313,7338
92477 7219M,7313,7338
92478 7219M,7313,7338
92479 7219M,7313,7338
92480 7219M,7313,7338
92481 7219M,7313,7338
92482 7219M,7313,7338
92488 7219M,7313,7338