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 (
    432, 1928, 1973, 429, 1968, 384, 1963, 
    1934, 395, 420, 385, 405, 410, 413, 1970, 
    417, 1937, 414, 425, 407, 389, 402, 1972, 
    388
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00641

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "169.77"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "14.25"
      },
      "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": 14,
            "filtered": "15.49",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (432,1928,1973,429,1968,384,1963,1934,395,420,385,405,410,413,1970,417,1937,414,425,407,389,402,1972,388))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "2.85",
              "prefix_cost": "138.42",
              "data_read_per_join": "227"
            },
            "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": 14,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "14.25",
              "eval_cost": "2.85",
              "prefix_cost": "155.52",
              "data_read_per_join": "227"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
384 353,339,342,354,349,344,358,350,341,347,345,357,337M,352,356,340,338,351,343,355 0
385 351,378,372,388,391,343,355,370,369,361,371,368,392,353,339,342,354,377,349,344,358,350,362,341,360,347,395,345,357,374,394,337M,396,359,375,363,352,376,356,340,393,373,338,390 0
388 384,356,340,338,351,381,343,355,361,368,353,339,342,354,386,349,344,358,383,350,380,362,341,360,347,385,345,357,379,337M,359,382,363,352 0
389 357,379,337M,382,373,352,378,384,356,372,340,370,369,338,371,351,381,343,355,377,353,339,342,354,386,349,344,358,383,350,380,341,374,375,347,385,345,376 0
395 347,345,357,337M,352,356,340,338,351,343,355,353,339,342,354,349,344,358,350,341 0
402 350,359,393,363,341,390,388,391,347,345,392,357,337M,361,352,368,356,340,338,351,343,355,362,353,339,342,395,394,360,354,396,349,344,358 0
405 374,394,360,354,396,375,349,344,358,376,350,359,393,373,363,341,390,378,372,388,391,370,347,369,345,371,392,357,337M,377,361,352,368,356,340,338,351,343,355,362,353,339,342,395 0
407 343,355,362,353,339,342,385,395,379,394,360,354,396,382,349,344,358,384,350,359,393,363,341,390,381,388,391,347,345,392,357,337M,386,361,352,368,356,340,383,380,338,351 0
410 340,338,351,343,355,353,339,342,354,349,344,358,350,341,345,357,337M,352,356 0
413 352,356,340,374,338,375,362,351,376,343,355,360,353,339,342,373,378,354,372,359,370,349,369,363,344,358,371,350,377,341,361,345,368,357,337M 0
414 361,345,368,357,337M,352,356,340,374,338,375,362,351,376,343,355,360,353,339,342,373,378,354,372,359,370,349,369,363,344,358,371,350,377,341 0
417 341,345,357,337M,352,356,340,338,351,343,355,353,339,342,354,349,344,358,350 0
420 349,344,358,350,341,345,357,337M,352,356,340,338,351,343,355,353,339,342,354 0
425 353,339,342,354,349,344,358,350,341,345,357,337M,352,347,356,340,338,351,343,355 0
429 338,351,343,355,353,339,342,354,349,344,358,350,341,345,357,337M,352,356,340 0
432 352,356,340,338,351,343,355,353,339,342,354,349,344,358,350,341,345,347,357,337M 0
1928 345,361M,395,338,379,374,339,362,390,349,381,391,350,378,359,370,369 0
1934 359,370,377,369,337,352,345,356,340,394,396,361M,355,395,338,379,384,342,354,374,339,360,344,358,362,373,390,349,372,381,391,363,350 0
1937 391,347,357,380,363,350,359,370,377,369,337,368,385,352,345,351,356,382,340,343,394,353,396,361M,375,393,355,395,376,338,379,384,342,388,354,392,374,339,360,344,341,358,362,373,386,371,390,378,349,372,381 0
1963 362,378,349,381,363,350,359,370,377,369,337,352,340,361M,338,379,388,339,360 0
1968 339,360,362,349,381,363,350,359,370,369,337,352,340,361M,338,379 0
1970 361M,338,379,339,360,362,368,349,381,377,363,350,359,370,369,337,352,340 0
1972 340,361M,338,379,339,360,362,368,349,381,363,350,359,370,369,337,352 0
1973 337,352,340,361M,338,379,339,360,362,377,368,349,381,363,359,370,369 0