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 = 360 
WHERE 
  cscart_products_categories.product_id IN (
    421, 443, 1971, 1959, 1960, 436, 438, 
    437, 1961, 1931, 381, 1529, 1465, 1962, 
    1933, 1935, 1958, 428, 406, 439
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01157

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "163.00"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "11.17"
      },
      "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": 11,
            "filtered": "12.14",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (421,443,1971,1959,1960,436,438,437,1961,1931,381,1529,1465,1962,1933,1935,1958,428,406,439))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "2.23",
              "prefix_cost": "138.42",
              "data_read_per_join": "178"
            },
            "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": 11,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "11.17",
              "eval_cost": "2.23",
              "prefix_cost": "151.83",
              "data_read_per_join": "178"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
381 342,360,361,351,376,384,359,381,345,375,382,362,340,354,363,379,355,380,370,338,349,353,344,372,357,356,371,358,383,386,352,347,378,339,341,374,350,373,385,337M,343 0
406 368,390,350,337M,343,342,360,361,351,359,345,362,394,340,354,391,388,393,363,395,355,338,349,396,353,344,392,357,356,358,352,347,339,341 0
421 358,352,339,341,368,390,350,337M,343,342,360,361,351,359,345,362,394,340,354,391,388,393,363,395,355,338,349,396,353,344,392,357,356 0
428 344,392,357,347,356,358,352,339,341,368,390,350,337M,343,342,360,361,351,359,345,362,394,340,354,391,388,393,363,395,355,338,349,396,353 0
436 363,368,360,361,359M,362 0
437 362,363,368,360,361,359M 0
438 360,361,359M,362,363,368 0
439 374,355,338,349,373,385,353,360,369,344,361,357,359,376,358,384,362,381,352,375,382,339,341,363,379,350,337M,343,370,342,377,372,351,371,345,383,386,340,354,378,368 0
443 368,360,361,359M,362,363 0
1465 345,383,395,386,340,354,378,396,374,355,392,347,338,349,373,385,353,356,368,369,344,357,376,360,358,384,381,361M,352,375,382,390,380,339,341,359,362,379,350,337,343,370,363,342,377,372,351,394,391,371,388,393 0
1529 342,377,372,351,394,391,371,388,393,345,395,386,340,354,378,396,374,355,392,347,338,349M,373,385,353,356,368,369,344,357,376,360,358,384,381,361,352,375,390,380,339,341,359,362,379,350,337,343,370,363 0
1931 379,350,337,363,342,372,391,371,388,345,395,340,396,374,338,349,385,353,369,376,360,381,361M,390,380,339,359,362 0
1933 361M,390,339,359,370,362,379,350,337,394,363,372,386,391,388,345,355,340,396,374,338,349,369,352,341,376,360,381 0
1935 352,380,376,360,381,361M,390,339,359,362,393,342,379,350,337,394,363,395,372,391,388,345,344,340,374,384,338,349,369 0
1958 338,349,369,352,377,370,360,381,361M,339,359,362,379,337,363,368,388,340 0
1959 340,338,349,369,352,377,370,360,381,361M,350,339,359,362,379,337,363,368 0
1960 340,338,349,378,369,352,377,370,360,381,361M,339,359,362,379,337,363,368 0
1961 337,363,368,340,338,349,378,369,350,377,370,360,381,361M,339,359,362,379 0
1962 339,359,362,379,337,363,390,340,352,338,349,369,350,377,370,360,381,388,361M 0
1971 370,360,381,361M,339,359,362,368,379,337,363,340,352,338,349,369,350,377 0