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 (427, 408, 434, 383, 429, 420, 414) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00326

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "149.28"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "4.93"
      },
      "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": 4,
            "filtered": "5.36",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (427,408,434,383,429,420,414))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "0.99",
              "prefix_cost": "138.42",
              "data_read_per_join": "78"
            },
            "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": 4,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "4.93",
              "eval_cost": "0.99",
              "prefix_cost": "144.34",
              "data_read_per_join": "78"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
383 347,342,373,363,338,361,376,337M,386,371,349,343,374,381,354,360,355,377,353,385,362,356,352,344,372,357,350,339,375,358,351,340,378,370,345,341,359,384,368 0
408 382,378,370,345,341,384,347,342,373,338,376,337M,386,371,349,379,383,369,343,374,381,354,355,377,353,385,356,352,344,372,357,350,339,375,380,358,351,340 0
414 357,350,339,375,359,358,351,340,368,378,370,363,345,341,361,342,373,338,376,337M,371,349,360,369,343,374,354,362,355,377,353,356,352,344,372 0
420 353,356,352,344,357,350,339,358,351,340,345,341,342,338,337M,349,343,354,355 0
427 343,354,380,372,355,353,382,356,375,352,344,384,347,357,350,339,378,370,358,351,340,373,386,345,341,376,379,342,383,381,338,371,337M,369,374,385,349,377 0
429 349,343,354,355,353,356,352,344,357,350,339,358,351,340,345,341,342,338,337M 0
434 338,385,337M,349,380,359,368,343,382,354,363,384,361,355,353,347,356,352,344,357,350,339,386,358,351,340,379,360,383,345,341,381,362,342 0