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 = 7148 
WHERE 
  cscart_products_categories.product_id IN (
    92399, 92346, 88141, 88144, 82448, 84250, 
    84255, 87578, 87579, 87593, 87594, 
    87608, 87609, 88151, 88153, 88789, 
    88790, 88939, 92198, 92199, 92200, 
    92201, 92202, 92444
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00046

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "32.06"
    },
    "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": 56,
            "rows_produced_per_join": 56,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "5.88",
              "eval_cost": "5.60",
              "prefix_cost": "11.48",
              "data_read_per_join": "896"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (92399,92346,88141,88144,82448,84250,84255,87578,87579,87593,87594,87608,87609,88151,88153,88789,88790,88939,92198,92199,92200,92201,92202,92444))"
          }
        },
        {
          "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": 2,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "14.00",
              "eval_cost": "0.28",
              "prefix_cost": "31.08",
              "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": 2,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "0.70",
              "eval_cost": "0.28",
              "prefix_cost": "32.06",
              "data_read_per_join": "44"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
82448 7148,7149,7160M 0
84250 7194M
84255 7194M
87578 7194M
87579 7194M
87593 7194M
87594 7194M
87608 7194M
87609 7194M
88141 7241,7309,7346,7208M
88144 7241,7309,7346,7208M
88151 7194M
88153 7194M
88789 7194M
88790 7194M
88939 7241,7309,7346,7208M
92198 7341,7342,7343,7157M
92199 7341,7342,7343,7157M
92200 7341,7342,7343,7157M
92201 7341,7342,7343,7157M
92202 7341,7342,7343,7157M
92346 7226,7225M
92399 7156,7157,7148M 0
92444 7341,7342,7343,7157M