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 = 384 
WHERE 
  cscart_products_categories.product_id IN (
    427, 408, 382, 381, 1529, 1465, 1932, 
    1935, 439, 393, 394, 434, 383, 435, 327, 
    1934, 1937, 407, 389, 388, 426, 442, 
    1936, 326, 441
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00881

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "182.97"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "20.25"
      },
      "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": 20,
            "filtered": "22.01",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (427,408,382,381,1529,1465,1932,1935,439,393,394,434,383,435,327,1934,1937,407,389,388,426,442,1936,326,441))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "4.05",
              "prefix_cost": "138.42",
              "data_read_per_join": "323"
            },
            "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": 20,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "20.25",
              "eval_cost": "4.05",
              "prefix_cost": "162.72",
              "data_read_per_join": "323"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
326 356,377,371,395,358,372,361,350,357,389,378,353,360,373,374,390,352,379,385,393,384,392,396,368,386,394,363,375,383,369,382,351,370,354,362,381,388,376,349M,355,391,359,380 0
327 376,349M,355,359,380,356,377,371,358,372,361,350,357,378,353,360,373,374,352,379,385,384,386,363,375,383,369,382,351,370,354,362,381 0
381 382,351,370,354,362,381,347,376,349,355,359,380,356,371,358,372,361,350,339,357,344,338,342,378,353,360,373,343,374,352,341,379,385,340,337M,384,386,345,363,375,383 0
382 345,369,375,383,382,351,370,354,381,347,376,349,355,377,356,371,358,372,350,339,357,344,338,342,378,353,373,343,374,352,341,379,385,340,337M,384,386 0
383 352,341,385,340,363,337M,384,386,345,362,375,351,370,354,359,381,347,376,349,355,377,361,356,368,371,358,372,350,339,360,357,344,338,342,378,353,373,343,374 0
388 379,353,343,352,341,385,340,363,337M,384,383,386,345,382,362,380,351,354,359,381,347,349,355,361,356,368,358,350,339,360,357,344,338,342 0
389 378,358,350,339,357,373,344,338,374,342,369,379,353,343,352,341,385,340,337M,384,375,383,386,345,382,370,380,376,351,377,354,381,347,349,355,371,372,356 0
393 371,372,356,378,358,350,339,357,373,344,338,374,342,369,379,353,343,352,341,385,340,337M,384,375,383,386,345,382,370,380,376,351,377,354,381,347,349,355 0
394 354,381,347,349,355,371,372,356,378,358,350,339,357,373,344,338,374,342,369,379,353,343,352,341,385,340,337M,384,375,383,386,345,382,370,380,376,351,377 0
407 360,380,391,351,354,381,347,395,349,355,363,356,358,390,350,339,357,362,344,338,393,342,379,392,396,353,394,343,359,352,341,385,340,337M,384,361,383,386,345,382,388,368 0
408 337M,384,383,386,345,376,382,377,380,351,354,371,372,381,347,349,355,378,373,356,374,369,358,350,339,357,344,338,342,379,353,343,375,352,341,385,340,370 0
426 343,375,352,341,385,340,370,337M,384,383,386,345,376,382,377,351,354,371,372,381,349,355,378,373,356,374,358,350,339,357,344,338,342,379,353 0
427 350,339,357,344,338,342,379,353,343,375,352,341,385,340,370,337M,384,380,383,386,345,376,382,377,347,351,354,371,372,381,349,355,378,369,373,356,374,358 0
434 356,361,358,368,350,339,357,344,338,342,360,379,353,343,352,341,385,340,337M,384,363,380,383,386,345,382,347,362,351,354,381,359,349,355 0
435 359,349M,388,361,391,368,360,395,379,352,385,384,390,363,380,383,386,382,393,392,396,394,362,351,381 0
439 373,362,374,351,355,381,359,349,358,350,339,357,344,338,361,342,375,353,370,368,343,360,341,376,379,340,377,337M,352,345,385,371,372,384,363,383,386,382,354,378,369 0
441 363,383,382,354,369,362,356,351,355,381,359,349,358,350,339,357,344,338,361,342,353,370,368,343,360,341,340,337M,347,380,352,345,371,372,384 0
442 380,386,378,371,372,384,363,373,383,374,382,369,362,381,359M,375,361,376,379,377,370,368,360,385 0
1465 347,360,352,345,385,380,386,354,378,371,388,372,384,363,373,383,356,374,382,351,355,391,369,362,349,395,358,381,350,339,357,344,338,359,342,375,353,343,390,361M,341,376,379,393,340,377,370,368,337,392,396,394 0
1529 361,341,376,379,393,340,377,370,368,337,392,396,394,347,360,352,345,385,380,386,354,378,371,388,372,384,363,373,356,374,351,355,391,369,362,349M,395,358,381,350,339,357,344,338,359,342,375,353,343,390 0
1932 390,379,377,394,352,345,378,388,384,391,369,362M,349,381,350,339,338,359 0
1934 342,349,381,350,339,338,359,361M,340,370,337,396,390,360,379,377,394,352,345,354,372,363,373,356,374,355,384,391,395,369,358,362,344 0
1935 391,395,369,362,344,342,349,376,393,381,350,339,338,359,361M,340,337,390,360,380,379,394,352,345,388,372,363,374,384 0
1936 375,353,384,391,395,341,369,362,349,376,370,381,350,339,396,338,359,361M,386,377,337,390,360,379,378,394,373,352,345,356,388,363,374 0
1937 388,358,363,343,374,375,353,368,384,392,344,347,342,391,395,341,369,385,393,362,349,376,382,340,370,381,350,339,371,396,338,359,361M,380,386,351,377,337,354,390,360,379,355,378,372,394,357,373,352,345,356 0