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 = 339 
WHERE 
  cscart_products_categories.product_id IN (
    421, 427, 408, 1971, 382, 418, 1959, 1930, 
    400, 1960, 424, 1961, 1931, 381, 1529, 
    401, 1465, 1932, 1962, 1933, 1935, 1958, 
    428, 415
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00631

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "169.81"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "14.27"
      },
      "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": "15.51",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (421,427,408,1971,382,418,1959,1930,400,1960,424,1961,1931,381,1529,401,1465,1932,1962,1933,1935,1958,428,415))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "2.85",
              "prefix_cost": "138.42",
              "data_read_per_join": "228"
            },
            "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": "14.27",
              "eval_cost": "2.85",
              "prefix_cost": "155.55",
              "data_read_per_join": "228"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
381 338,356,380,357,350,343,361,360,370,381,373,341,359,372,349,384,351,347,379,375,362,353,345,383,385,352,342,374,376,386,340,337M,344,382,354,355,371,358,378,363,339 0
382 355,371,358,378,339,338,356,357,350,343,370,381,369,373,341,372,349,377,384,351,347,379,375,353,345,383,385,352,342,374,376,386,340,337M,344,382,354 0
400 340,337M,344,354,355,358,339,338,356,357,350,343,341,349,351,347,353,345,352,342 0
401 345,352,342,340,337M,344,358,339,338,343,341,349,351 0
408 374,351,376,386,382,345,371,380,378,352,342,354,355,340,337M,344,370,381,369,356,357,373,350,358,339,338,372,377,384,379,343,375,347,383,385,353,341,349 0
415 353,341,349,351,345,352,342,354,355,340,337M,344,356,357,350,358,339,338,343 0
418 343,363,374,376,353,341,349,351,371,378,345,352,342,354,370,355,369,340,337M,373,344,372,356,377,357,350,358,375,339,338 0
421 368,395,357,358,350,339,391,396,338,393,343,361,363,360,353,341,349,351,359,392,390,362,345,352,342,354,355,388,340,337M,344,394,356 0
424 347,337M,344,356,357,358,350,339,338,343,353,341,349,351,345,352,342,354,355,340 0
427 377,375,383,352,342,354,385,355,340,347,337M,386,344,382,356,374,357,358,376,350,380,339,338,343,371,378,381,353,341,349,370,351,369,384,373,379,372,345 0
428 394,345,368,395,352,342,354,391,396,355,393,340,347,337M,344,361,363,360,356,357,358,350,339,338,359,392,343,390,362,353,341,349,351,388 0
1465 384,373,379,353,341,349,351,372,388,377,375,383,394,385,345,368,395,386,352,342,354,391,396,355,382,393,340,374,347,337,376,344,380,361M,363,360,356,357,358,350,371,339,338,378,381,359,392,343,390,370,362,369 0
1529 390,370,362,369,384,373,379,353,341,349M,351,372,388,377,375,394,385,345,368,395,386,352,342,354,391,396,355,393,340,374,347,337,376,344,380,361,363,360,356,357,358,350,371,339,338,378,381,359,392,343 0
1930 339,338,381,359,390,362,369,379,353,341,349,351,388,377,375,345,395,352,354,391,355,340,337,376,361M,363,356,350 0
1931 371,361M,363,350,339,338,381,359,390,362,372,369,379,353,349,385,388,342,396,345,374,395,380,391,340,360,337,376 0
1932 391,378,350,384,339,338,381,359,390,394,362M,369,377,379,349,388,352,345 0
1933 352,345,340,360,337,376,391,361M,363,370,350,339,341,338,381,359,372,390,386,394,362,369,379,349,396,355,388,374 0
1935 380,349,388,374,352,345,340,360,337,376,391,361M,363,384,350,339,338,381,359,372,393,390,344,394,342,362,369,395,379 0
1958 362,369,379,349,388,352,340,360,370,337,361M,363,368,377,339,338,381,359 0
1959 381,359,362,369,379,349,352,340,360,370,337,361M,363,350,368,377,339,338 0
1960 377,339,338,381,359,378,362,369,379,349,352,340,360,370,337,361M,363,368 0
1961 361M,363,368,377,339,338,381,359,378,362,369,379,349,340,360,370,337,350 0
1962 340,360,370,337,350,361M,363,388,377,339,338,381,359,362,369,379,352,349,390 0
1971 340,360,370,337,350,368,361M,363,377,339,338,381,359,362,369,379,352,349 0