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 (
    1966, 431, 432, 1928, 1973, 429, 1968, 
    384, 1963, 1934, 2000, 395, 420, 385, 
    405, 410, 413, 1970, 417, 1937, 414, 
    425, 407, 389
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00704

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "168.34"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "13.60"
      },
      "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": 13,
            "filtered": "14.78",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (1966,431,432,1928,1973,429,1968,384,1963,1934,2000,395,420,385,405,410,413,1970,417,1937,414,425,407,389))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "2.72",
              "prefix_cost": "138.42",
              "data_read_per_join": "217"
            },
            "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": 13,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "13.60",
              "eval_cost": "2.72",
              "prefix_cost": "154.74",
              "data_read_per_join": "217"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
384 340,351,357,354,337M,341,352,347,343,339,356,338,345,358,349,350,344,355,342,353 0
385 353,374,361,390,395,375,340,388,394,351,376,396,357,378,354,362,373,337M,391,393,372,341,370,352,377,369,347,371,343,339,356,338,392,363,368,345,358,349,360,350,344,359,355,342 0
389 350,344,355,342,353,374,379,385,381,375,383,340,351,376,357,378,354,373,337M,372,341,370,384,352,377,369,347,371,343,386,339,356,338,380,382,345,358,349 0
395 345,358,349,350,344,355,342,353,340,351,357,354,337M,341,352,347,343,339,356,338 0
405 347,343,339,360,356,338,359,345,358,361,349,390,395,388,394,396,350,344,355,374,342,362,353,375,376,391,378,393,340,373,351,357,354,372,370,392,363,377,369,337M,371,368,341,352 0
407 337M,368,382,341,352,347,343,339,360,356,338,359,345,358,379,385,361,349,381,390,395,383,388,394,396,350,344,355,342,362,353,391,393,384,340,351,357,386,354,392,363,380 0
410 351,357,354,337M,341,352,343,339,356,338,345,358,349,350,344,355,342,353,340 0
413 371,363,340,351,368,357,354,337M,360,341,359,352,343,339,356,338,374,361,375,345,358,376,378,349,362,373,350,344,355,342,372,353,370,377,369 0
414 350,344,355,342,372,353,370,377,369,371,363,340,351,368,357,354,337M,360,341,359,352,343,339,356,338,374,361,375,345,358,376,378,349,362,373 0
417 358,349,350,344,355,342,353,340,351,357,354,337M,341,352,343,339,356,338,345 0
420 339,356,338,345,358,349,350,344,355,342,353,340,351,357,354,337M,341,352,343 0
425 341,352,343,339,356,338,345,347,358,349,350,344,355,342,353,340,351,357,354,337M 0
429 354,337M,341,352,343,339,356,338,345,358,349,350,344,355,342,353,340,351,357 0
431 362,351,392,357,354,337M,341,352,363,343,339,356,368,338,345,390,395,358,388,394,349,360,396,359,350,344,355,342,391,353,393,361 0
432 342,353,340,351,357,354,337M,347,341,352,343,339,356,338,345,358,349,350,344,355 0
1928 349,391,378,361M,350,362,370,369,379,381,390,395,339,338,359,374,345 0
1934 359,374,345,344,355,373,342,349,391,361M,340,372,350,377,362,370,369,354,337,363,352,379,381,356,394,360,396,390,395,339,358,384,338 0
1937 360,376,396,386,393,390,395,339,358,384,338,380,382,353,359,378,374,345,392,344,355,373,342,349,371,391,361M,340,372,351,350,357,377,362,370,385,369,347,354,368,341,337,363,343,388,352,379,381,356,375,394 0
1963 352,379,381,360,339,338,359,378,349,361M,340,350,377,362,370,369,337,363,388 0
1966 337,363,352,379,381,360,339,338,359,349,361M,340,377,368,362,370,369 0
1968 362,370,369,337,363,352,379,381,360,339,338,359,350,349,361M,340 0
1970 361M,340,362,370,369,337,363,352,379,381,360,339,338,359,350,377,349,368 0
1973 377,349,368,361M,340,362,370,369,337,363,352,379,381,360,339,338,359 0
2000 338,396M,390,349,391,362,369,363 0