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 = 7240 
WHERE 
  cscart_products_categories.product_id IN (
    88141, 88144, 89574, 88939, 84702, 84705, 
    91052, 84697, 84698, 88140, 88143, 
    88508, 87890, 84695, 88937, 87877, 
    88515, 88518, 88514, 88517, 88511, 
    87876, 88506, 88507
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01062

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "85.79"
    },
    "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": 95,
            "rows_produced_per_join": 95,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "9.79",
              "eval_cost": "9.50",
              "prefix_cost": "19.29",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (88141,88144,89574,88939,84702,84705,91052,84697,84698,88140,88143,88508,87890,84695,88937,87877,88515,88518,88514,88517,88511,87876,88506,88507))"
          }
        },
        {
          "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": 95,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "23.75",
              "eval_cost": "9.50",
              "prefix_cost": "52.54",
              "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": "23.75",
              "eval_cost": "0.48",
              "prefix_cost": "85.79",
              "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
84695 7241,7208M,7346,7309
84697 7208M,7241,7346,7309
84698 7241,7309,7208M,7346
84702 7241,7309,7346,7208M
84705 7241,7346,7208M,7309
87876 7208M,7346,7241,7309
87877 7208M,7346,7241,7309
87890 7309,7241,7346,7208M
88140 7346,7241,7309,7208M
88141 7241,7309,7346,7208M
88143 7241,7309,7346,7208M
88144 7309,7208M,7346,7241
88506 7309,7208M,7346,7241
88507 7309,7208M,7346,7241
88508 7346,7208M,7309,7241
88511 7309,7208M,7346,7241
88514 7346,7309,7208M,7241
88515 7309,7208M,7241,7346
88517 7346,7309,7241,7208M
88518 7309,7241,7208M,7346
88937 7346,7208M,7309,7241
88939 7208M,7346,7309,7241
89574 7241M,7240,7210 0
91052 7309,7241,7208M,7346