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 (
    84704, 84707, 91054, 88509, 88513, 88950, 
    88951, 88952, 88142, 88145, 89572, 
    87878, 89573, 84696, 88938, 84699, 
    88516, 88519, 88940, 84703, 84706, 
    91053, 88941, 88512
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00657

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "84.89"
    },
    "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": 94,
            "rows_produced_per_join": 94,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "9.69",
              "eval_cost": "9.40",
              "prefix_cost": "19.09",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (84704,84707,91054,88509,88513,88950,88951,88952,88142,88145,89572,87878,89573,84696,88938,84699,88516,88519,88940,84703,84706,91053,88941,88512))"
          }
        },
        {
          "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": 94,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "23.50",
              "eval_cost": "9.40",
              "prefix_cost": "51.99",
              "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": "23.50",
              "eval_cost": "0.47",
              "prefix_cost": "84.89",
              "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
84696 7208M,7309,7241,7346
84699 7208M,7309,7241,7346
84703 7241,7208M,7309,7346
84704 7241,7309,7346,7208M
84706 7346,7309,7241,7208M
84707 7346,7241,7309,7208M
87878 7346,7241,7208M,7309
88142 7241,7309,7208M,7346
88145 7309,7346,7241,7208M
88509 7208M,7241,7309,7346
88512 7241,7309,7346,7208M
88513 7309,7346,7208M,7241
88516 7346,7309,7208M,7241
88519 7208M,7346,7309,7241
88938 7241,7346,7208M,7309
88940 7241,7208M,7346,7309
88941 7309,7208M,7241,7346
88950 7309,7241,7346,7208M
88951 7241,7309,7346,7208M
88952 7241,7208M,7346,7309
89572 7210,7240,7241M 0
89573 7241M,7240,7210 0
91053 7309,7241,7208M,7346
91054 7309,7241,7208M,7346