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 = 7184 
WHERE 
  cscart_products_categories.product_id IN (
    92480, 92481, 92482, 86386, 86891, 90068, 
    92002, 92090, 91868, 89601, 92227, 
    92210, 83090, 84097, 85554, 85577, 
    85570, 89529, 83945, 89598, 85552, 
    89600, 85576, 85584, 85543, 85592, 
    92239, 85571, 85573, 85574, 91877, 
    91878, 91879, 91880, 91881, 91882, 
    91883, 85555, 85594, 85564, 90025, 
    85575, 86889, 87888, 92185, 85561, 
    85591, 85597
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00198

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "88.28"
    },
    "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": 155,
            "rows_produced_per_join": 155,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "15.82",
              "eval_cost": "15.50",
              "prefix_cost": "31.32",
              "data_read_per_join": "2K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (92480,92481,92482,86386,86891,90068,92002,92090,91868,89601,92227,92210,83090,84097,85554,85577,85570,89529,83945,89598,85552,89600,85576,85584,85543,85592,92239,85571,85573,85574,91877,91878,91879,91880,91881,91882,91883,85555,85594,85564,90025,85575,86889,87888,92185,85561,85591,85597))"
          }
        },
        {
          "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": 7,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "38.75",
              "eval_cost": "0.78",
              "prefix_cost": "85.57",
              "data_read_per_join": "20K"
            },
            "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": 7,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "1.94",
              "eval_cost": "0.78",
              "prefix_cost": "88.28",
              "data_read_per_join": "124"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
83090 7186M
83945 7186M
84097 7186M
85543 7313,7338,7219M
85552 7184,7221M 0
85554 7313,7338,7219M
85555 7341,7342,7343,7157M
85561 7341,7342,7343,7157M
85564 7341,7342,7343,7157M
85570 7313,7338,7219M
85571 7341,7342,7343,7157M
85573 7341,7342,7343,7157M
85574 7341,7342,7343,7157M
85575 7341,7342,7343,7157M
85576 7341,7342,7343,7157M
85577 7341,7342,7343,7157M
85584 7341,7342,7343,7157M
85591 7313,7338,7219M
85592 7341,7342,7343,7157M
85594 7341,7342,7343,7157M
85597 7313,7338,7219M
86386 7184,7187M 0
86889 7341,7342,7343,7157M
86891 7341,7342,7343,7157M
87888 7341,7342,7343,7157M
89529 7184,7221M 0
89598 7184,7221M 0
89600 7184,7221M 0
89601 7184,7221M 0
90025 7341,7342,7343,7157M
90068 7186M
91868 7341,7342,7343,7157M
91877 7341,7342,7343,7157M
91878 7341,7342,7343,7157M
91879 7341,7342,7343,7157M
91880 7341,7342,7343,7157M
91881 7341,7342,7343,7157M
91882 7341,7342,7343,7157M
91883 7341,7342,7343,7157M
92002 7187,7184M 0
92090 7187,7184M 0
92185 7341,7342,7343,7157M
92210 7341,7342,7343,7157M
92227 7341,7342,7343,7157M
92239 7313,7338,7219M
92480 7313,7338,7219M
92481 7313,7338,7219M
92482 7313,7338,7219M