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 = 337 
WHERE 
  cscart_products_categories.product_id IN (
    421, 427, 408, 1971, 382, 418, 1959, 1930, 
    400, 1960, 424, 1961, 1931, 381, 1529, 
    401, 1465, 1962, 1933, 1935
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00541

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "165.51"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "12.31"
      },
      "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": 12,
            "filtered": "13.38",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (421,427,408,1971,382,418,1959,1930,400,1960,424,1961,1931,381,1529,401,1465,1962,1933,1935))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "2.46",
              "prefix_cost": "138.42",
              "data_read_per_join": "197"
            },
            "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": 12,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "12.31",
              "eval_cost": "2.46",
              "prefix_cost": "153.20",
              "data_read_per_join": "197"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
381 372,350,347,382,361,356,378,375,362,363,339,352,355,379,344,340,353,374,358,376,341,342,359,338,354,371,360,337M,380,384,345,381,385,349,357,370,386,351,383,343,373 0
382 357,370,386,351,383,343,373,372,350,347,382,356,378,375,339,352,355,379,344,340,353,377,374,358,376,341,342,338,354,371,337M,384,369,345,381,385,349 0
400 345,349,357,351,343,350,347,356,339,352,355,344,340,353,358,341,342,338,354,337M 0
401 338,337M,345,349,351,343,339,352,344,340,358,341,342 0
408 354,358,369,381,385,341,342,338,370,386,383,373,337M,357,372,345,349,382,378,375,351,350,343,347,356,379,377,374,355,376,380,353,339,352,371,344,340,384 0
418 353,339,352,371,344,340,354,358,369,341,342,338,370,363,373,337M,357,372,345,349,378,375,351,350,343,356,377,374,355,376 0
421 393,355,353,339,352,390,368,361,344,340,362,354,358,396,341,395,342,391,338,363,392,337M,357,394,359,345,349,360,351,350,343,356,388 0
424 350,343,356,355,353,339,352,344,340,354,358,341,342,338,347,337M,357,345,349,351 0
427 345,377,374,349,376,351,384,350,343,356,371,381,385,386,355,369,383,353,339,370,352,373,382,344,340,354,358,372,341,342,378,375,338,379,347,337M,357,380 0
1465 347,337,357,388,380,345,377,374,393,349,376,351,384,350,343,390,356,371,368,381,385,361M,362,386,355,369,383,396,395,391,353,339,370,363,352,392,373,382,344,340,354,394,359,358,372,341,342,378,375,338,360,379 0
1529 341,342,378,375,338,360,379,347,337,357,388,380,345,377,374,393,349M,376,351,384,350,343,390,356,371,368,381,385,361,362,386,355,369,396,395,391,353,339,370,363,352,392,373,344,340,354,394,359,358,372 0
1930 340,354,359,341,375,338,379,337,388,345,377,349,376,351,350,390,356,381,361M,362,355,369,395,391,353,339,363,352 0
1931 395,391,353,339,363,372,340,342,360,359,338,379,380,374,337,388,345,349,376,371,385,350,390,396,381,361M,362,369 0
1933 381,361M,362,394,352,369,391,339,363,372,341,340,360,359,338,379,374,337,388,345,386,349,376,350,370,355,390,396 0
1935 344,350,390,381,395,361M,362,394,352,369,342,391,339,363,372,393,340,360,359,380,384,338,379,374,337,388,345,349,376 0
1959 337,370,349,350,381,361M,362,352,369,339,363,377,340,368,360,359,338,379 0
1960 338,379,337,378,370,349,381,361M,362,352,369,339,363,377,340,368,360,359 0
1961 340,368,360,359,338,379,337,378,350,370,349,381,361M,362,369,339,363,377 0
1962 339,388,363,377,340,360,359,390,338,379,337,350,370,349,352,381,361M,362,369 0
1971 361M,362,369,368,339,363,377,340,360,359,338,379,337,350,370,349,352,381 0