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
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00527

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "165.08"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "12.12"
      },
      "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": "13.17",
            "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))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "2.42",
              "prefix_cost": "138.42",
              "data_read_per_join": "193"
            },
            "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": "12.12",
              "eval_cost": "2.42",
              "prefix_cost": "152.96",
              "data_read_per_join": "193"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

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