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.company_id = 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 = 381 
WHERE 
  cscart_products_categories.product_id IN (
    427, 408, 1971, 382, 1959, 1930, 1960, 
    1961, 1931, 381, 1529, 1465, 1932, 1962, 
    1933, 1935, 1958, 439, 1969, 393, 394, 
    1929, 1964, 434
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00658

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "171.16"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "14.88"
      },
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "ALL",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "rows_examined_per_scan": 115,
            "rows_produced_per_join": 2,
            "filtered": "2.00",
            "cost_info": {
              "read_cost": "27.56",
              "eval_cost": "0.46",
              "prefix_cost": "28.02",
              "data_read_per_join": "6K"
            },
            "used_columns": [
              "category_id",
              "company_id",
              "usergroup_ids",
              "status"
            ],
            "attached_condition": "((`eshopuga_upgr_4122`.`cscart_categories`.`company_id` = 1) and ((`eshopuga_upgr_4122`.`cscart_categories`.`usergroup_ids` = '') or find_in_set(0,`eshopuga_upgr_4122`.`cscart_categories`.`usergroup_ids`) or find_in_set(1,`eshopuga_upgr_4122`.`cscart_categories`.`usergroup_ids`)) and (`eshopuga_upgr_4122`.`cscart_categories`.`status` in ('A','H')))"
          }
        },
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "ref",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "eshopuga_upgr_4122.cscart_categories.category_id"
            ],
            "rows_examined_per_scan": 40,
            "rows_produced_per_join": 14,
            "filtered": "16.17",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (427,408,1971,382,1959,1930,1960,1961,1931,381,1529,1465,1932,1962,1933,1935,1958,439,1969,393,394,1929,1964,434))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "2.98",
              "prefix_cost": "138.42",
              "data_read_per_join": "238"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        },
        {
          "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",
              "eshopuga_upgr_4122.cscart_products_categories.product_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 14,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "14.88",
              "eval_cost": "2.98",
              "prefix_cost": "156.28",
              "data_read_per_join": "238"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
381 347,381,361,338,339,343,342,354,371,383,386,352,359,376,341,375,372,353,357,344,349,378,380,385,350,345,363,384,362,360,379,373,370,351,356,382,337M,340,374,355,358 0
382 373,370,351,356,382,337M,340,374,355,358,347,381,338,339,343,342,354,371,383,386,352,376,341,375,372,353,357,377,344,349,369,378,385,350,345,384,379 0
393 384,379,373,370,351,356,382,337M,340,374,355,358,347,381,338,339,343,342,354,371,383,386,352,376,341,375,372,380,353,357,377,344,349,369,378,385,350,345 0
394 378,385,350,345,384,379,373,370,351,356,382,337M,340,374,355,358,347,381,338,339,343,342,354,371,383,386,352,376,341,375,372,380,353,357,377,344,349,369 0
408 376,341,377,375,372,380,353,357,344,349,369,378,385,350,345,384,379,373,370,351,356,382,337M,340,374,355,358,347,381,338,339,343,342,354,371,383,386,352 0
427 343,342,354,371,383,386,352,376,341,377,375,372,380,353,357,344,349,369,378,385,350,345,384,379,373,370,351,356,382,337M,340,374,355,358,347,381,338,339 0
434 347,381,338,368,339,343,342,354,383,386,352,361,341,380,353,357,344,349,359,385,350,345,384,379,363,351,356,382,337M,340,355,358,362,360 0
439 340,355,358,362,360,371,381,338,368,339,376,343,377,375,372,342,354,383,386,352,369,361,341,378,353,357,344,349,359,385,350,345,373,370,384,374,379,363,351,382,337M 0
1465 388,394,374,379,363,351,382,337,347,340,392,355,358,362,360,371,381,338,368,339,376,343,377,375,372,380,342,354,383,386,393,352,390,396,369,361M,341,378,353,357,344,349,359,395,385,350,345,373,370,384,356,391 0
1529 373,370,384,356,391,388,394,374,379,363,351,337,347,340,392,355,358,362,360,371,381,338,368,339,376,343,377,375,372,380,342,354,386,393,352,390,396,369,361,341,378,353,357,344,349M,359,395,385,350,345 0
1929 349,359,350,345,373,391,388,379,363M,337,381,338,339,377,352,390,369 0
1930 352,390,369,395,349,359,356,350,345,351,391,388,340,379,363,355,362,337,376,375,354,381,338,361M,339,341,377,353 0
1931 381,338,361M,339,385,353,390,369,395,349,374,359,350,345,360,391,388,340,371,379,363,362,337,372,380,342,396,376 0
1932 377,381,352,338,339,384,394,390,369,349,359,350,345,391,388,379,362M,378 0
1933 379,396,362,376,341,361M,370,381,352,338,339,394,390,374,369,349,359,355,360,350,345,340,386,363,391,337,388,372 0
1935 363,344,391,337,388,372,379,362,376,361M,384,395,381,352,338,339,394,390,374,369,349,393,359,360,350,345,380,340,342 0
1958 359,360,340,363,337,388,377,379,362,370,361M,381,352,338,339,368,369,349 0
1959 369,350,349,359,360,340,363,337,377,379,362,370,361M,381,352,338,339,368 0
1960 339,368,378,369,349,359,360,340,363,337,377,379,362,370,361M,381,352,338 0
1961 361M,381,338,339,368,350,378,369,349,359,360,340,363,337,377,379,362,370 0
1962 370,352,361M,381,338,339,350,388,369,349,359,360,340,363,390,337,377,379,362 0
1964 337,377,379,362,370,361M,368,381,338,378,339,369,349,359,360,340,363 0
1969 340,363,337,379,352,362,370,361M,368,350,381,338,339,369,349,359,360 0
1971 349,359,360,377,340,363,337,379,352,362,370,361M,368,350,381,338,339,369 0