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 = 338 
WHERE 
  cscart_products_categories.product_id IN (
    431, 432, 1928, 1973, 429, 1968, 384, 
    1963, 1934, 2000, 2001, 395, 420, 385, 
    405, 410, 413, 1970, 417, 1937, 414, 
    425, 407, 389
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00681

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "167.95"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "13.42"
      },
      "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": "14.59",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (431,432,1928,1973,429,1968,384,1963,1934,2000,2001,395,420,385,405,410,413,1970,417,1937,414,425,407,389))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "2.68",
              "prefix_cost": "138.42",
              "data_read_per_join": "214"
            },
            "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": "13.42",
              "eval_cost": "2.68",
              "prefix_cost": "154.53",
              "data_read_per_join": "214"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
384 357,354,347,339,352,342,345,356,350,344,358,340,337M,343,353,341,355,351,338,349 0
385 338,359,349,392,373,369,361,360,362,357,378,354,372,347,370,390,339,371,368,388,352,342,345,377,363,356,395,350,344,394,358,391,396,340,337M,343,353,341,355,374,393,351,375,376 0
389 353,341,355,374,351,375,380,376,338,349,373,369,357,378,354,372,347,370,385,339,371,383,352,342,345,377,381,356,379,384,350,344,358,386,340,337M,343,382 0
395 340,337M,343,353,341,355,351,338,349,357,354,347,339,352,342,345,356,350,344,358 0
405 393,350,344,358,359,374,340,337M,375,392,343,361,360,376,362,353,341,355,351,373,369,390,368,338,378,388,349,372,370,371,357,363,354,347,377,395,339,394,352,342,391,396,345,356 0
407 386,345,356,382,393,350,344,380,358,359,340,337M,392,343,361,360,362,353,341,355,351,385,390,368,383,338,388,349,381,357,363,354,347,379,395,339,384,394,352,342,391,396 0
410 339,352,342,345,356,350,344,358,340,337M,343,353,341,355,351,338,349,357,354 0
413 357,354,339,352,342,374,345,375,356,376,359,350,344,373,369,361,360,358,362,378,340,372,337M,370,343,371,368,353,341,355,351,377,338,363,349 0
414 351,377,338,363,349,357,354,339,352,342,374,345,375,356,376,359,350,344,373,369,361,360,358,362,378,340,372,337M,370,343,371,368,353,341,355 0
417 337M,343,353,341,355,351,338,349,357,354,339,352,342,345,356,350,344,358,340 0
420 350,344,358,340,337M,343,353,341,355,351,338,349,357,354,339,352,342,345,356 0
425 347,356,350,344,358,340,337M,343,353,341,355,351,338,349,357,354,339,352,342,345 0
429 339,352,342,345,356,350,344,358,340,337M,343,353,341,355,351,338,349,357,354 0
431 357,395,354,368,394,391,396,339,352,342,363,345,393,356,350,344,358,392,337M,343,353,341,355,390,351,359,388,338,361,349,360,362 0
432 338,349,347,357,354,339,352,342,345,356,340,350,344,358,337M,343,353,341,355,351 0
1928 370,379,361M,362,338,395,349,391,339,345,374,350,369,381,390,359,378 0
1934 355,369,381,390,360,384,359,370,379,377,361M,362,394,396,338,395,349,354,363,391,352,342,339,356,345,340,374,344,358,373,337,350,372 0
1937 358,353,341,373,371,351,337,378,350,372,386,355,369,381,390,360,368,384,359,382,347,370,379,357,377,361M,362,380,394,396,393,338,395,349,354,363,391,352,342,375,385,392,376,339,356,345,340,374,388,344,343 0
1963 340,388,337,378,350,369,381,360,359,370,379,377,361M,362,338,349,363,352,339 0
1968 352,339,340,337,350,369,381,360,359,370,379,361M,362,338,349,363 0
1970 349,363,352,339,340,368,337,350,377,369,381,360,359,370,379,361M,362,338 0
1973 361M,362,338,349,363,352,339,340,368,337,377,369,381,360,359,370,379 0
2000 362,338,349,390,363,396M,391,369 0
2001 369,362,338,349,390,363,396M,391 0