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 = 350 
WHERE 
  cscart_products_categories.product_id IN (
    1963, 327, 1934, 395, 420, 385, 405, 410, 
    413, 1970, 417, 1937, 414, 425, 407, 
    323, 389, 402, 1972, 388, 426, 409, 1974, 
    404
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00772

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "170.98"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "14.80"
      },
      "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": "16.09",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (1963,327,1934,395,420,385,405,410,413,1970,417,1937,414,425,407,323,389,402,1972,388,426,409,1974,404))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "2.96",
              "prefix_cost": "138.42",
              "data_read_per_join": "236"
            },
            "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": "14.80",
              "eval_cost": "2.96",
              "prefix_cost": "156.19",
              "data_read_per_join": "236"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
323 351,354,350,355,349M,356,352,358,353,357 0
327 381,361,359,375,377,372,380,362,351,374,384,354,386,363,379,385,350,355,371,383,349M,356,382,378,352,358,373,353,357,370,376,369,360 0
385 353,342,357,393,370,376,369,337M,360,345,392,361,343,359,391,375,341,377,390,372,388,362,351,339,374,354,363,344,396,350,395,355,371,368,394,338,349,356,340,347,378,352,358,373 0
388 349,356,340,347,352,358,353,342,357,381,337M,360,345,380,361,343,359,341,384,362,351,339,386,379,385,354,363,344,383,350,382,355,368,338 0
389 350,382,355,378,338,373,349,356,370,340,376,369,347,352,358,353,342,357,381,337M,345,375,377,372,380,343,341,374,384,351,339,386,379,385,354,371,344,383 0
395 354,344,350,355,338,349,356,340,347,352,358,353,342,357,337M,345,343,341,351,339 0
402 351,339,368,393,354,344,350,355,392,360,338,391,349,356,390,340,347,388,361,352,359,358,353,342,357,337M,345,362,396,395,343,394,363,341 0
404 343,341,351,339,354,344,350,355,338,349,356,340,347,352,358,353,342,357,337M,345 0
405 337M,395,345,371,394,363,343,378,368,341,373,393,370,376,369,351,339,392,360,354,344,391,375,350,377,390,355,372,388,361,338,359,349,356,340,347,374,352,358,362,353,342,357,396 0
407 340,385,347,352,358,362,353,342,357,383,396,337M,382,395,345,394,363,343,368,341,381,393,351,339,380,392,360,354,344,391,350,390,355,388,361,338,359,384,349,386,356,379 0
409 355,349,356,340,347,352,358,353,342,357,337M,345,343,341,351,339,354,344,350 0
410 354,344,338,350,355,349,356,340,352,358,353,342,357,337M,345,343,341,351,339 0
413 351,339,374,361,359,354,344,338,362,371,350,355,349,378,363,356,373,340,370,352,358,376,369,353,342,357,368,337M,345,375,377,343,372,360,341 0
414 343,372,360,341,351,339,374,361,359,354,344,338,362,371,350,355,349,378,363,356,373,340,370,352,358,376,369,353,342,357,368,337M,345,375,377 0
417 345,343,341,351,339,354,344,338,350,355,349,356,340,352,358,353,342,357,337M 0
420 352,358,353,342,357,337M,345,343,341,351,339,354,344,338,350,355,349,356,340 0
425 349,356,340,352,358,353,342,357,337M,345,347,343,341,351,339,354,344,338,350,355 0
426 344,338,350,384,355,375,386,377,379,372,385,349,356,340,383,352,358,353,342,357,374,382,337M,345,371,343,381,341,378,373,351,339,370,376,354 0
1934 354,344,338,360,350,384,355,377,379,396,372,349,395,361M,359,356,340,394,352,358,342,374,362,337,345,363,381,369,373,391,339,370,390 0
1937 376,369,388,373,391,339,370,390,375,386,354,344,338,385,360,350,384,355,377,379,396,372,353,347,349,357,382,395,361M,359,356,340,394,352,358,393,342,374,362,371,337,345,343,341,380,392,378,368,363,381,351 0
1963 378,363,381,369,388,339,370,338,360,350,377,379,349,361M,359,340,352,362,337 0
1970 362,368,337,363,381,369,339,370,338,360,350,377,379,349,361M,359,340,352 0
1972 361M,359,340,352,362,368,337,363,381,369,339,370,338,360,350,379,349 0
1974 350,379,349,361M,359,340,352,362,368,337,363,381,369,339,370,338,360 0