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 = 7171 
WHERE 
  cscart_products_categories.product_id IN (
    85096, 83555, 83556, 86490, 86766, 85304, 
    85401, 85452, 85503, 86618, 86687, 
    85353, 85355, 83040, 90876, 90955, 
    83350, 83351, 83352, 83353, 85054, 
    85055, 85140, 85141, 85186, 85187, 
    85232, 85233, 82812, 82814
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00133

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "34.33"
    },
    "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": 60,
            "rows_produced_per_join": 60,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "6.28",
              "eval_cost": "6.00",
              "prefix_cost": "12.28",
              "data_read_per_join": "960"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (85096,83555,83556,86490,86766,85304,85401,85452,85503,86618,86687,85353,85355,83040,90876,90955,83350,83351,83352,83353,85054,85055,85140,85141,85186,85187,85232,85233,82812,82814))"
          }
        },
        {
          "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": 3,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "15.00",
              "eval_cost": "0.30",
              "prefix_cost": "33.28",
              "data_read_per_join": "7K"
            },
            "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": 3,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "0.75",
              "eval_cost": "0.30",
              "prefix_cost": "34.33",
              "data_read_per_join": "48"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
82812 7170,7171M 0
82814 7170,7171M 0
83040 7170,7171M 0
83350 7170,7171M 0
83351 7170,7171M 0
83352 7170,7171M 0
83353 7170,7171M 0
83555 7170,7171M 0
83556 7170,7171M 0
85054 7170,7171M 0
85055 7170,7171M 0
85096 7170,7171M 0
85140 7170,7171M 0
85141 7170,7171M 0
85186 7170,7171M 0
85187 7170,7171M 0
85232 7170,7171M 0
85233 7170,7171M 0
85304 7170,7171M 0
85353 7170,7171M 0
85355 7170,7171M 0
85401 7170,7171M 0
85452 7170,7171M 0
85503 7170,7171M 0
86490 7170,7171M 0
86618 7170,7171M 0
86687 7170,7171M 0
86766 7170,7171M 0
90876 7171,7170M 0
90955 7171,7170M 0