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 = 360 
WHERE 
  cscart_products_categories.product_id IN (
    1972, 388, 1974, 442, 1936, 416, 326, 
    441, 1957
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00369

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "150.93"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "5.68"
      },
      "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": 5,
            "filtered": "6.18",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (1972,388,1974,442,1936,416,326,441,1957))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "1.14",
              "prefix_cost": "138.42",
              "data_read_per_join": "90"
            },
            "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": 5,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "5.68",
              "eval_cost": "1.14",
              "prefix_cost": "145.24",
              "data_read_per_join": "90"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
326 359,382,393,361,352,355,379,385,358,371,380,388,377,373,391,353,375,384,396,350,394,351,354,362,357,386,360,370,389,383,356,372,378,369,392,374,381,390,376,368,395,363,349M 0
388 381,344,368,363,345,349,342,343,359,382,361,352,355,379,385,358,380,353,339,384,350,341,340,351,338,354,362,357,347,386,360,337M,383,356 0
416 360,390,337M,395,356,344,368,363,345,393,349,342,343,388,359,361,352,355,358,391,396,394,353,339,350,341,340,351,338,354,362,357,392 0
441 362,357,383,360,381,337M,356,344,368,371,363,345,382,349,342,343,380,359,361,352,355,358,384,353,339,350,341,370,347,340,372,351,338,369,354 0
442 370,376,372,369,362,383,360,381,377,373,379,385,375,368,371,363,382,380,359M,361,384,386,378,374 0
1936 350,341,386,338,378,374,370,390,376,395,369,362,337,356,360,381,388,345,377,349,373,379,391,375,396,363,394,352,359,361M,353,339,384 0
1957 359,361M,340,339,338,370,369,362,337,360,381,368,331,377,349,379,363,352 0
1972 363,352,350,359,361M,340,339,338,370,369,362,337,360,381,368,349,379 0
1974 349,379,363,352,350,359,361M,340,339,338,370,369,362,337,360,381,368 0