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 (
    421, 443, 1971, 1959, 1960, 436, 438, 
    437, 1961, 1931, 381, 1529, 1465, 1962, 
    1933, 1935, 1958, 428, 406, 439, 390, 
    1969, 398, 1964
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00646

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "167.99"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "13.44"
      },
      "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": 13,
            "filtered": "14.61",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (421,443,1971,1959,1960,436,438,437,1961,1931,381,1529,1465,1962,1933,1935,1958,428,406,439,390,1969,398,1964))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "2.69",
              "prefix_cost": "138.42",
              "data_read_per_join": "215"
            },
            "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": 13,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "13.44",
              "eval_cost": "2.69",
              "prefix_cost": "154.55",
              "data_read_per_join": "215"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
381 342,354,370,378,343,372,383,361,386,379,339,357,371,359,351,381,340,385,353,355,374,341,360,373,380,347,384,350,358,363,344,382,345,376,338,375,337M,362,352,349,356 0
390 337M,395,362,352,349,356,342,354,368,343,392,361,393,339,357,359,396,351,340,353,355,394,341,360,391,347,350,358,363,344,345,338,388,390 0
398 338,388,390,337M,395,362,352,349,356,342,354,368,343,392,361,393,339,357,359,396,351,340,353,355,394,341,360,389,391,347,350,358,363,344,345 0
406 391,347,350,358,363,344,345,338,388,390,337M,395,362,352,349,356,342,354,368,343,392,361,393,339,357,359,396,351,340,353,355,394,341,360 0
421 353,355,394,341,360,391,350,358,363,344,345,338,388,390,337M,395,362,352,349,356,342,354,368,343,392,361,393,339,357,359,396,351,340 0
428 357,359,396,351,340,353,347,355,394,341,360,391,350,358,363,344,345,338,388,390,337M,395,362,352,349,356,342,354,368,343,392,361,393,339 0
436 368,361,359M,360,363,362 0
437 368,361,359M,360,363,362 0
438 362,368,361,359M,360,363 0
439 343,369,363,377,339,357,370,378,351,340,372,383,362,386,353,355,379,371,341,368,381,385,361,350,358,374,344,345,338,359,373,384,337M,382,376,352,349,360,342,354,375 0
443 360,363,362,368,361,359M 0
1465 376,392,352,349,342,354,375,393,343,369,396,360,377,339,357,370,347,378,363,351,394,340,372,383,386,391,353,355,379,371,341,362,381,380,385,350,358,374,388,344,390,345,368,395,338,373,361M,356,384,337,359,382 0
1529 361,356,384,337,359,376,392,352,349M,342,354,375,393,343,369,396,360,377,339,357,370,347,378,363,351,394,340,372,386,391,353,355,379,371,341,362,381,380,385,350,358,374,388,344,390,345,368,395,338,373 0
1931 380,385,350,374,388,390,345,395,338,361M,337,359,376,349,342,369,396,360,339,363,340,372,391,353,379,371,362,381 0
1933 362,381,350,374,388,390,345,338,361M,352,337,359,376,349,370,369,396,360,394,339,386,355,363,341,340,372,391,379 0
1935 344,340,372,391,379,380,384,362,381,395,350,374,388,390,345,338,393,361M,352,342,337,359,376,349,369,360,394,339,363 0
1958 360,339,368,363,340,379,362,381,388,338,377,361M,352,337,359,370,349,369 0
1959 349,369,360,339,368,363,340,379,350,362,381,338,377,361M,352,337,359,370 0
1960 337,359,370,349,369,360,339,368,363,340,379,378,362,381,338,377,361M,352 0
1961 338,377,361M,337,359,370,349,369,360,339,368,363,350,340,379,378,362,381 0
1962 362,381,352,338,377,361M,337,359,370,349,390,369,360,388,339,363,350,340,379 0
1964 379,362,381,338,377,361M,337,359,370,349,368,369,360,339,363,378,340 0
1969 339,363,340,379,352,362,381,338,361M,337,359,370,349,368,369,360,350 0
1971 368,369,360,350,339,363,340,379,352,362,381,377,338,361M,337,359,370,349 0