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 = 7 
WHERE 
  cscart_products_categories.product_id IN (
    104, 2593, 2711, 2710, 2693, 2709, 2976, 
    2735, 2694, 3187, 2990, 4735, 2991, 
    2989, 863, 1478, 1479, 781, 862, 3175, 
    7926, 1480, 1482, 2446, 1481, 6430, 
    6431, 7254, 7255, 4050, 4051, 4602, 
    4049, 4034, 4048, 4419, 4601, 4422, 
    4418, 4421, 4420, 4423, 4600, 5961, 
    5960, 5958, 5959, 5213
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00271

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "128.91"
    },
    "grouping_operation": {
      "using_filesort": false,
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "range",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "pt",
            "used_key_parts": [
              "product_id"
            ],
            "key_length": "3",
            "rows_examined_per_scan": 143,
            "rows_produced_per_join": 143,
            "filtered": "100.00",
            "index_condition": "(`dbggbern`.`cscart_products_categories`.`product_id` in (104,2593,2711,2710,2693,2709,2976,2735,2694,3187,2990,4735,2991,2989,863,1478,1479,781,862,3175,7926,1480,1482,2446,1481,6430,6431,7254,7255,4050,4051,4602,4049,4034,4048,4419,4601,4422,4418,4421,4420,4423,4600,5961,5960,5958,5959,5213))",
            "cost_info": {
              "read_cost": "62.06",
              "eval_cost": "14.30",
              "prefix_cost": "76.36",
              "data_read_per_join": "2K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        },
        {
          "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": [
              "dbggbern.cscart_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 7,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "35.75",
              "eval_cost": "0.72",
              "prefix_cost": "126.41",
              "data_read_per_join": "28K"
            },
            "used_columns": [
              "category_id",
              "usergroup_ids",
              "status",
              "storefront_id"
            ],
            "attached_condition": "((`dbggbern`.`cscart_categories`.`storefront_id` in (0,1)) and ((`dbggbern`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`dbggbern`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`dbggbern`.`cscart_categories`.`usergroup_ids`))) and (`dbggbern`.`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",
              "dbggbern.cscart_products_categories.product_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 7,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "1.79",
              "eval_cost": "0.72",
              "prefix_cost": "128.91",
              "data_read_per_join": "114"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
104 24,28M
781 24,16,7M 0
862 16,24M
863 24,16,7M 0
1478 16M
1479 16M
1480 24,16,7M 0
1481 24,16,7M 0
1482 24,16,7M 0
2446 24,16,7M 0
2593 24,16,7M 0
2693 16,24,7M 0
2694 24,16,7M 0
2709 24,16,7M 0
2710 24,16,7M 0
2711 16,24,7M 0
2735 24,16,7M 0
2976 24,16,7M 0
2989 24,16,7M 0
2990 24,7,16M 0
2991 16,24M
3175 24,16,39,7M 0
3187 24,16,7M 0
4034 39,9,24,7M 0
4048 7,9,39,24M 0
4049 39,9,24,7M 0
4050 7,9,39,24M 0
4051 39,9,24,7M 0
4418 24,9M
4419 24,9M
4420 24,9M
4421 9,24,7M 0
4422 24,9M
4423 24,9M
4600 24,9M
4601 24,9M
4602 39,9,24,7M 0
4735 16,24,7M 0
5213 8,184,183,24,7M 0
5958 24,9,7M 0
5959 9,24,7M 0
5960 9,24,7M 0
5961 24,9,7M 0
6430 9,24,7,558,1M 0
6431 9,24,7,558,1M 0
7254 9,24,585,7M 0
7255 9,24,585,7M 0
7926 39,24,16,7M 0