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 = 7165 
WHERE 
  cscart_products_categories.product_id IN (
    90172, 85638, 82551, 90276, 85637, 85636, 
    90204, 90215, 85635, 90209, 90232, 
    85583, 92342, 90196, 91897, 91898, 
    91899, 92341, 92343, 92344, 88925, 
    88926, 88927, 91470
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00112

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "40.78"
    },
    "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": 45,
            "rows_produced_per_join": 45,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "4.78",
              "eval_cost": "4.50",
              "prefix_cost": "9.28",
              "data_read_per_join": "720"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (90172,85638,82551,90276,85637,85636,90204,90215,85635,90209,90232,85583,92342,90196,91897,91898,91899,92341,92343,92344,88925,88926,88927,91470))"
          }
        },
        {
          "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": 45,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "11.25",
              "eval_cost": "4.50",
              "prefix_cost": "25.03",
              "data_read_per_join": "720"
            },
            "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": 2,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "11.25",
              "eval_cost": "0.23",
              "prefix_cost": "40.78",
              "data_read_per_join": "5K"
            },
            "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
82551 7226,7225M
85583 7182,7300,7149M
85635 7173M
85636 7173M
85637 7173M
85638 7173M
88925 7226,7225M
88926 7226,7225M
88927 7226,7225M
90172 7319,7193M
90196 7319,7193M
90204 7319,7193M
90209 7319,7193M
90215 7319,7193M
90232 7319,7193M
90276 7319,7193M
91470 7226,7225M
91897 7226,7225M
91898 7226,7225M
91899 7226,7225M
92341 7226,7225M
92342 7226,7225M
92343 7226,7225M
92344 7226,7225M