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 = 341 
WHERE 
  cscart_products_categories.product_id IN (
    421, 427, 408, 382, 418, 1930, 400, 424, 
    381, 1529, 401, 1465, 1933, 428, 415, 
    391, 406, 439, 390, 393, 394, 396, 397, 
    398
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00827

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "175.72"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "16.95"
      },
      "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": 16,
            "filtered": "18.43",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (421,427,408,382,418,1930,400,424,381,1529,401,1465,1933,428,415,391,406,439,390,393,394,396,397,398))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "3.39",
              "prefix_cost": "138.42",
              "data_read_per_join": "271"
            },
            "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": 16,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "16.95",
              "eval_cost": "3.39",
              "prefix_cost": "158.77",
              "data_read_per_join": "271"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
381 360,337M,361,341,371,351,344,372,354,385,338,356,378,340,382,353,363,347,373,343,359,380,350,357,339,383,374,381,386,355,376,345,375,362,349,352,370,379,342,358,384 0
382 349,352,370,379,342,358,377,384,337M,341,371,351,344,372,354,385,338,356,378,340,382,353,347,373,343,369,350,357,339,383,374,381,386,355,376,345,375 0
390 362,355,395,345,349,352,360,342,358,391,361,388,396,337M,341,351,344,354,368,338,356,392,363,340,353,359,393,390,394,347,343,350,357,339 0
391 347,343,350,357,339,355,345,349,352,342,358,337M,341,351,344,354,338,356,340,353 0
393 374,381,340,386,353,376,375,347,370,379,343,377,384,350,357,339,355,345,349,371,352,342,358,372,385,378,337M,382,380,341,351,344,373,369,354,338,356,383 0
394 351,344,373,369,354,338,356,383,374,381,340,386,353,376,375,347,370,379,343,377,384,350,357,339,355,345,349,371,352,342,358,372,385,378,337M,382,380,341 0
396 337M,341,351,344,373,369,354,338,356,374,340,353,376,375,347,370,343,377,350,357,339,355,345,349,371,352,342,358,372,378 0
397 342,358,337M,341,351,344,354,338,356,340,353,347,343,350,357,339,355,345,349,352 0
398 355,390,394,345,349,352,362,342,358,395,337M,360,341,391,361,388,351,344,396,354,338,356,340,353,389,368,347,392,343,363,350,357,339,359,393 0
400 343,350,357,339,355,345,349,352,342,358,337M,341,351,344,354,338,356,340,353,347 0
401 343,339,345,349,352,342,358,337M,341,351,344,338,340 0
406 353,363,338,359,393,347,340,390,394,350,357,362,343,355,339,395,360,345,349,391,361,352,388,342,358,396,337M,341,354,356,351,344,368,392 0
408 341,354,382,356,372,380,351,344,378,353,338,347,340,383,381,350,357,373,386,369,343,355,374,379,339,384,376,375,370,345,377,349,352,342,358,371,385,337M 0
415 337M,341,354,356,351,344,353,338,340,350,357,343,355,339,345,349,352,342,358 0
418 345,349,352,342,358,371,363,372,337M,378,341,354,356,351,344,353,373,338,369,340,374,350,357,376,375,343,355,370,339,377 0
421 339,368,392,345,349,352,359,393,342,358,390,394,363,337M,362,341,354,356,351,344,395,353,360,338,391,361,340,388,350,357,396,343,355 0
424 343,355,339,345,349,352,342,358,347,337M,341,354,356,351,344,353,338,340,350,357 0
427 338,377,340,385,350,357,382,380,343,355,371,339,372,378,383,345,381,349,386,352,342,358,347,373,379,369,384,337M,374,341,354,356,351,344,376,375,353,370 0
428 356,351,344,353,338,340,368,350,357,392,359,393,343,355,339,390,394,363,362,345,349,352,342,358,395,347,360,391,361,337M,388,341,354,396 0
439 376,361,337M,375,341,354,370,377,351,344,353,385,338,382,340,371,368,350,357,359,372,343,355,378,383,339,381,363,386,362,345,349,373,379,352,369,384,342,358,374,360 0
1465 352,369,384,342,358,391,388,374,360,396,356,376,361M,337,375,341,354,370,377,351,344,380,353,385,392,338,382,340,393,371,368,350,357,390,394,359,372,343,355,378,383,339,381,363,386,395,347,362,345,349,373,379 0
1529 395,347,362,345,349M,373,379,352,369,384,342,358,391,388,374,360,396,356,376,361,337,375,341,354,370,377,351,344,380,353,385,392,338,340,393,371,368,350,357,390,394,359,372,343,355,378,339,381,363,386 0
1930 359,355,339,381,363,395,362,345,349,379,352,369,391,388,356,376,361M,337,375,341,354,377,351,353,338,340,350,390 0
1933 340,372,350,390,386,359,355,339,381,363,362,345,374,349,360,379,396,352,369,391,388,370,376,361M,337,341,338,394 0