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 = 353 
WHERE 
  cscart_products_categories.product_id IN (
    421, 427, 408, 382, 418, 1930, 400, 424, 
    1931, 381, 1529, 1465, 428, 415, 391, 
    406, 329, 439, 390, 393, 394, 396, 397, 
    398
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00733

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "175.98"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "17.07"
      },
      "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": 17,
            "filtered": "18.55",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (421,427,408,382,418,1930,400,424,1931,381,1529,1465,428,415,391,406,329,439,390,393,394,396,397,398))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "3.41",
              "prefix_cost": "138.42",
              "data_read_per_join": "273"
            },
            "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": 17,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "17.07",
              "eval_cost": "3.41",
              "prefix_cost": "158.91",
              "data_read_per_join": "273"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
329 369,338,377,372,371,375,370,374,378,373,352,355,357,349M,342,353,351,339,354,358,350,356,376 0
381 341,380,356,376,343,361,345,338,372,383,371,381,375,370,379,374,378,373,352,344,340,360,355,386,357,384,349,363,342,353,351,347,337M,339,354,362,385,358,350,359,382 0
382 354,385,358,350,382,341,369,356,377,376,343,345,338,372,383,371,381,375,370,379,374,378,373,352,344,340,355,386,357,384,349,342,353,351,347,337M,339 0
390 362,351,368,347,337M,359,339,354,358,392,350,361,341,393,356,390,394,343,345,338,395,360,352,344,340,363,355,357,391,349,388,342,396,353 0
391 349,342,353,351,347,337M,339,354,358,350,341,356,343,345,338,352,344,340,355,357 0
393 344,340,355,357,349,380,385,342,353,382,369,351,347,377,337M,376,339,354,358,372,383,371,381,350,375,370,379,341,374,356,378,373,343,386,345,384,338,352 0
394 352,344,340,355,357,349,380,385,342,353,382,369,351,347,377,337M,376,339,354,358,372,383,371,381,350,375,370,379,341,374,356,378,373,343,386,345,384,338 0
396 343,345,338,352,344,340,355,357,349,342,353,369,351,347,377,337M,376,339,354,358,372,371,350,375,370,341,374,356,378,373 0
397 358,350,341,356,343,345,338,352,344,340,355,357,349,342,353,351,347,337M,339,354 0
398 388,337M,396,339,354,358,362,368,350,341,389,359,356,343,392,345,338,361,393,390,394,352,344,340,395,355,360,357,349,342,353,363,351,391,347 0
400 342,353,351,347,337M,339,354,358,350,341,356,343,345,338,352,344,340,355,357,349 0
406 355,357,363,349,391,342,388,353,396,351,347,362,337M,368,339,354,359,358,350,392,341,356,361,393,343,345,390,394,338,395,360,352,344,340 0
408 372,371,375,370,386,352,374,384,344,340,378,373,355,357,349,342,353,351,347,380,337M,385,339,354,382,358,350,341,356,369,343,377,383,345,376,381,338,379 0
415 343,345,338,352,344,340,355,357,349,342,353,351,337M,339,354,358,350,341,356 0
418 377,341,376,356,343,372,345,371,363,338,375,370,374,378,373,352,344,340,355,357,349,342,353,351,337M,339,354,358,369,350 0
421 339,360,354,358,350,341,356,391,343,388,345,363,338,396,362,368,352,344,340,359,355,357,392,349,361,342,393,353,390,394,351,337M,395 0
424 351,337M,339,354,358,350,341,356,343,345,338,347,352,344,340,355,357,349,342,353 0
427 383,349,381,379,342,369,353,377,376,351,386,384,337M,339,372,354,371,375,370,358,374,378,373,350,341,356,343,380,345,385,338,382,347,352,344,340,355,357 0
428 352,390,394,344,340,355,357,395,349,360,342,353,351,337M,391,339,388,354,363,396,358,350,362,341,368,356,359,343,345,338,392,361,347,393 0
439 338,361,383,352,381,344,340,379,355,369,357,377,349,360,376,386,342,384,353,372,371,351,375,370,374,337M,378,373,339,354,363,358,350,362,341,368,385,359,382,343,345 0
1465 392,359,382,347,343,393,345,338,390,394,361M,395,383,352,381,344,340,379,355,369,357,377,349,360,376,386,342,384,353,391,372,388,371,351,375,370,396,374,337,378,373,339,380,354,363,356,358,350,362,341,368,385 0
1529 356,358,350,362,341,368,385,392,359,347,343,393,345,338,390,394,361,395,352,381,344,340,379,355,369,357,377,349M,360,376,386,342,384,353,391,372,388,371,351,375,370,396,374,337,378,373,339,380,354,363 0
1930 375,337,339,354,363,356,350,362,341,359,345,338,390,361M,395,352,381,340,379,355,369,377,349,376,353,391,388,351 0
1931 396,374,353,391,380,388,337,339,385,363,350,362,359,345,338,390,361M,395,360,381,340,379,342,369,372,349,376,371 0