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 = 349 
WHERE 
  cscart_products_categories.product_id IN (
    415, 391, 406, 329, 439, 390, 1969, 393, 
    394, 1929, 396, 397, 398, 399, 422, 1964, 
    434, 383, 412, 1927, 435, 419, 430, 324
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00791

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "169.51"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "14.13"
      },
      "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": "15.36",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (415,391,406,329,439,390,1969,393,394,1929,396,397,398,399,422,1964,434,383,412,1927,435,419,430,324))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "2.83",
              "prefix_cost": "138.42",
              "data_read_per_join": "226"
            },
            "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": "14.13",
              "eval_cost": "2.83",
              "prefix_cost": "155.38",
              "data_read_per_join": "226"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
324 362,352,390,361,340,360,368,391,396,395,394,350,393,392,358,357,388,349,356,338M,359,355,363,354,353,351 0
329 356,377,338,355,342,354,353,351,352,374,375,370,373,376,371,372,350,339,378,369,358,357,349M 0
383 359,363,344,349,356,377,362,347,338,355,345,342,354,353,351,361,340,360,368,352,341,374,337M,343,375,370,373,376,371,372,386,350,385,339,384,378,381,358,357 0
390 339,358,357,359,363,344,349,390,356,362,347,338,355,345,342,354,353,351,361,340,360,368,391,396,352,341,395,337M,394,343,393,392,388,350 0
391 350,339,358,357,344,349,356,347,338,355,345,342,354,353,351,340,352,341,337M,343 0
393 384,378,381,383,350,380,377,382,339,358,357,344,349,374,356,347,338,355,375,370,345,342,354,373,353,351,376,371,340,372,352,341,379,369,386,337M,343,385 0
394 341,379,369,386,337M,343,385,384,378,381,383,350,380,377,382,339,358,357,344,349,374,356,347,338,355,375,370,345,342,354,373,353,351,376,371,340,372,352 0
396 342,354,373,353,351,376,371,340,372,352,341,369,337M,343,378,350,377,339,358,357,344,349,374,356,347,338,355,375,370,345 0
397 349,356,347,338,355,345,342,354,353,351,340,352,341,337M,343,350,339,358,357,344 0
398 388,358,357,344,349,356,347,338,355,345,342,354,353,351,359,363,340,390,352,362,341,337M,343,361,360,368,391,396,395,389,394,393,350,392,339 0
399 350,339,358,357,344,349,356,347,338,355,345,342,354,353,351,340,352,341,337M,343 0
406 393,392,388,350,339,358,357,344,349,359,363,356,390,347,338,355,345,342,354,362,353,351,340,361,352,360,368,341,391,396,337M,395,343,394 0
412 337M,343,350,339,358,357,344,349,356,347,338,355,345,342,354,353,351,340,352,341 0
415 340,352,341,337M,343,350,339,358,357,344,349,356,338,355,345,342,354,353,351 0
419 356,395,338,355,345,342,354,394,353,351,340,393,392,352,341,388,337M,343,359,363,350,390,339,362,358,357,361,344,349,360,368,389,391,396 0
422 357,344,349,356,338,355,345,342,354,353,351,340,352,341,337M,343,350,339,358 0
430 339,358,357,344,349,356,338,355,345,342,354,353,351,340,352,341,337M,343,350 0
434 361,360,368,350,379,339,386,358,385,357,384,381,344,349,383,356,338,355,345,342,354,353,351,380,340,382,352,341,337M,359,363,343,347,362 0
435 362,391,396,395,361,360,368,394,393,379,386,392,385,388,384,381,349M,383,351,380,382,352,390,359,363 0
439 343,352,374,359,375,370,363,373,376,371,372,362,350,339,369,361,360,368,358,357,379,378,386,344,385,384,338,355,381,345,342,349,354,383,353,340,377,351,341,382,337M 0
1927 390,351,337,374,359,370,391,363,362,350,339,369,361M,358,379,378,338,345,349,353,340,377 0
1929 338,345,349,377,352,390,337,373,359,391,363M,350,388,339,369,379,381 0
1964 381,340,338,349,377,337,370,360,368,362,359,363,361M,339,378,369,379 0
1969 369,379,381,340,338,352,349,337,370,360,368,362,359,363,350,361M,339 0