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 = 338 
WHERE 
  cscart_products_categories.product_id IN (
    383, 412, 1927, 419, 430, 324, 1965, 1966, 
    431, 432, 1928, 1973, 429, 1968, 384, 
    1963, 1934, 2000, 2001, 395
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00537

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "158.52"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "9.14"
      },
      "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": 9,
            "filtered": "9.93",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (383,412,1927,419,430,324,1965,1966,431,432,1928,1973,429,1968,384,1963,1934,2000,2001,395))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "1.83",
              "prefix_cost": "138.42",
              "data_read_per_join": "146"
            },
            "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": 9,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "9.14",
              "eval_cost": "1.83",
              "prefix_cost": "149.39",
              "data_read_per_join": "146"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
324 362,360,361,355,358,363,353,396,340,393,350,354,368,390,349,395,359,357,388,391,351,338M,356,394,352,392 0
383 338,372,356,378,384,374,352,362,344,360,361,342,355,358,371,363,385,353,347,370,345,386,340,350,343,354,368,349,377,373,339,359,357,376,381,341,375,351,337M 0
384 341,351,337M,338,356,352,344,342,355,358,353,347,345,340,350,343,354,349,339,357 0
395 339,357,341,351,337M,338,356,352,344,342,355,358,353,347,345,340,350,343,354,349 0
412 340,350,343,354,349,339,357,341,351,337M,338,356,352,344,342,355,358,353,347,345 0
419 353,394,392,345,340,350,343,354,349,389,362,360,339,357,361,396,363,341,351,393,337M,390,338,356,395,352,368,344,388,391,359,342,355,358 0
429 342,355,358,353,345,340,350,343,354,349,339,357,341,351,337M,338,356,352,344 0
430 352,344,342,355,358,353,345,340,350,343,354,349,339,357,341,351,337M,338,356 0
431 391,351,359,337M,338,356,352,394,344,392,342,355,358,362,353,360,361,345,396,363,350,343,354,349,393,390,339,395,357,368,341,388 0
432 347,357,341,351,337M,338,356,352,344,342,355,358,353,340,345,350,343,354,349,339 0
1927 350,349,339,391,359,378,374,351,337,338,379,362,370,358,361M,353,340,363,377,369,345,390 0
1928 369,345,390,350,349,339,391,359,378,374,338,379,362,370,361M,381,395 0
1934 354,361M,381,395,372,369,384,345,390,350,349,394,339,356,391,352,359,337,374,344,360,342,338,355,396,373,379,358,362,340,370,363,377 0
1963 379,362,340,370,363,377,388,361M,381,369,350,349,378,339,352,359,337,360,338 0
1965 338,368,379,362,340,370,363,377,361M,381,369,349,339,352,359,337,360 0
1966 337,360,338,368,379,362,340,370,363,377,361M,381,369,349,339,352,359 0
1968 339,352,359,337,360,338,379,362,340,370,363,350,361M,381,369,349 0
1973 349,339,352,359,337,368,360,338,377,379,362,340,370,363,361M,381,369 0
2000 369,349,390,391,338,362,363,396M 0
2001 362,363,396M,369,349,390,391,338 0