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 = 7143 
WHERE 
  cscart_products_categories.product_id IN (
    94068, 94069, 94070, 94071, 94072, 94076, 
    94077, 94078, 94079, 94449, 94686, 
    94687, 94688, 94689, 94690, 94691, 
    94692, 94693, 94694, 94695, 94696, 
    94697, 94698, 94699, 94700, 94701, 
    94702, 94703, 94704, 94705, 94706, 
    94707, 94708, 94710, 94711, 94712, 
    94713, 94714, 94715, 94716, 96295, 
    96296, 96297, 96298, 96299, 96300, 
    96301, 96302
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00098

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "57.88"
    },
    "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": 64,
            "rows_produced_per_join": 64,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "6.68",
              "eval_cost": "6.40",
              "prefix_cost": "13.08",
              "data_read_per_join": "1024"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (94068,94069,94070,94071,94072,94076,94077,94078,94079,94449,94686,94687,94688,94689,94690,94691,94692,94693,94694,94695,94696,94697,94698,94699,94700,94701,94702,94703,94704,94705,94706,94707,94708,94710,94711,94712,94713,94714,94715,94716,96295,96296,96297,96298,96299,96300,96301,96302))"
          }
        },
        {
          "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": 64,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "16.00",
              "eval_cost": "6.40",
              "prefix_cost": "35.48",
              "data_read_per_join": "1024"
            },
            "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": 3,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "16.00",
              "eval_cost": "0.32",
              "prefix_cost": "57.88",
              "data_read_per_join": "8K"
            },
            "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
94068 7326M
94069 7326M
94070 7326M
94071 7326M
94072 7326M
94076 7145M
94077 7147M
94078 7146M
94079 7145M
94449 7304M
94686 7146M
94687 7145M
94688 7145M
94689 7147M
94690 7146M
94691 7145M
94692 7146M
94693 7146M
94694 7305,7160M
94695 7305,7160M
94696 7301,7151M
94697 7301,7151M
94698 7305,7160M
94699 7305,7160M
94700 7305,7160M
94701 7305,7160M
94702 7305,7160M
94703 7326M
94704 7326M
94705 7302M
94706 7302M
94707 7303,7161M
94708 7303,7161M
94710 7146M
94711 7145M
94712 7145M
94713 7147M
94714 7146M
94715 7145M
94716 7146M
96295 7301,7151M
96296 7326M
96297 7326M
96298 7301,7151M
96299 7305,7160M
96300 7305,7160M
96301 7305,7160M
96302 7146M