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 = 350 
WHERE 
  cscart_products_categories.product_id IN (
    421, 427, 408, 1971, 382, 418, 1959, 1930, 
    400, 424, 1961, 1931, 381, 1529, 1465, 
    1932, 1962, 1933, 1935, 428
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00597

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "166.69"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "12.85"
      },
      "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": "13.96",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (421,427,408,1971,382,418,1959,1930,400,424,1961,1931,381,1529,1465,1932,1962,1933,1935,428))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "2.57",
              "prefix_cost": "138.42",
              "data_read_per_join": "205"
            },
            "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": "12.85",
              "eval_cost": "2.57",
              "prefix_cost": "153.84",
              "data_read_per_join": "205"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
381 371,381,357,361,359,383,362,339,385,355,356,341,360,370,386,344,340,342,338,354,363,373,382,350,345,349,337M,372,351,353,343,378,375,352,379,374,358,376,347,380,384 0
382 347,384,369,371,381,357,383,339,385,355,356,341,370,386,344,340,342,338,354,373,382,350,345,349,337M,372,351,353,343,378,375,352,379,377,374,358,376 0
400 358,347,357,339,355,356,341,344,340,342,338,354,350,345,349,337M,351,353,343,352 0
408 353,343,352,380,377,374,376,384,358,369,371,381,347,383,385,357,370,386,339,355,373,382,356,341,344,340,342,372,338,354,350,345,378,375,349,379,337M,351 0
418 350,345,378,375,349,337M,351,353,343,352,377,374,376,358,369,371,363,357,370,339,355,373,356,341,344,340,342,372,338,354 0
421 356,341,344,340,342,338,354,350,345,349,337M,361,351,359,394,362,353,343,352,388,395,360,368,391,396,393,358,363,357,392,390,339,355 0
424 357,339,355,356,341,344,340,342,338,354,350,345,349,337M,351,353,343,352,347,358 0
427 379,372,378,375,357,380,339,355,356,341,344,340,342,384,338,354,377,374,376,350,345,381,349,337M,351,369,383,353,343,371,385,352,347,386,382,370,358,373 0
428 392,358,390,357,339,361,359,355,394,362,356,341,388,344,340,342,395,338,360,354,350,345,368,391,396,349,393,337M,351,353,343,363,352,347 0
1465 370,373,379,392,358,372,390,378,375,380,357,384,339,377,374,361M,359,355,376,394,362,356,381,341,388,344,340,342,395,338,360,354,369,383,350,345,371,368,385,391,396,349,393,337,386,351,353,343,363,352,347,382 0
1529 337,386,351,353,343,363,352,347,370,373,379,392,358,372,390,378,375,380,357,384,339,377,374,361,359,355,376,394,362,356,381,341,388,344,340,342,395,338,360,354,369,350,345,371,368,385,391,396,349M,393 0
1930 340,395,338,354,369,350,345,391,349,337,351,353,363,352,379,390,375,339,377,361M,359,355,376,362,356,381,341,388 0
1931 342,339,360,361M,359,376,362,371,381,385,396,388,340,395,338,369,350,345,391,349,337,353,363,372,379,380,390,374 0
1932 377,339,359,362M,381,388,338,369,350,345,391,352,349,378,379,384,390,394 0
1933 390,374,355,394,341,360,386,361M,376,396,340,339,370,359,362,381,388,337,338,369,350,345,391,363,352,349,372,379 0
1935 344,384,379,393,342,390,374,394,395,360,361M,376,340,339,359,362,381,388,337,338,369,350,345,391,363,352,349,372,380 0
1959 368,377,379,360,370,361M,340,339,359,362,381,337,338,369,350,363,352,349 0
1961 369,350,363,349,368,377,379,360,370,361M,340,378,339,359,362,381,337,338 0
1962 359,362,381,352,337,338,369,350,363,349,390,377,379,388,360,370,361M,340,339 0
1971 361M,340,339,359,362,381,352,337,338,369,350,363,349,368,377,379,360,370 0