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 = 351 
WHERE 
  cscart_products_categories.product_id IN (
    421, 427, 408, 382, 418, 1930, 400, 424, 
    381, 1529, 401, 1465, 428, 415, 391, 
    406, 329, 439, 390, 393, 394, 396, 397, 
    398
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00701

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "175.37"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "16.79"
      },
      "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": 16,
            "filtered": "18.25",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (421,427,408,382,418,1930,400,424,381,1529,401,1465,428,415,391,406,329,439,390,393,394,396,397,398))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "3.36",
              "prefix_cost": "138.42",
              "data_read_per_join": "268"
            },
            "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": 16,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "16.79",
              "eval_cost": "3.36",
              "prefix_cost": "158.58",
              "data_read_per_join": "268"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
329 357,378,349M,369,342,350,339,370,354,358,371,352,356,372,373,376,375,374,338,351,377,353,355 0
381 374,381,338,351,384,340,361,353,355,357,378,363,347,379,349,360,342,350,385,339,370,354,382,358,337M,371,345,362,341,352,356,372,359,383,373,386,344,380,376,343,375 0
382 373,386,344,377,376,343,375,374,381,338,351,384,340,353,355,357,378,369,347,379,349,342,350,385,339,370,354,382,358,337M,371,345,341,352,356,372,383 0
390 341,352,356,368,392,344,361,343,388,393,338,351,394,363,340,353,355,357,395,347,360,349,390,396,342,350,339,362,354,358,337M,391,345,359 0
391 354,358,337M,345,341,352,356,344,343,338,351,340,353,355,357,347,349,342,350,339 0
393 349,342,372,380,350,339,383,354,373,386,358,377,337M,376,345,375,341,374,381,352,356,384,378,344,369,343,338,379,351,340,353,355,357,385,370,347,382,371 0
394 347,382,371,349,342,372,380,350,339,383,354,373,386,358,377,337M,376,345,375,341,374,381,352,356,384,378,344,369,343,338,379,351,340,353,355,357,385,370 0
396 351,340,353,355,357,370,347,371,349,342,372,350,339,354,373,358,377,337M,376,345,375,341,374,352,356,378,344,369,343,338 0
397 344,343,338,351,340,353,355,357,347,349,342,350,339,354,358,337M,345,341,352,356 0
398 362,391,359,344,343,368,338,351,340,392,353,355,357,361,388,393,347,389,394,363,349,395,342,350,360,339,354,358,390,337M,396,345,341,352,356 0
400 358,337M,345,341,352,356,344,343,338,351,340,353,355,357,347,349,342,350,339,354 0
401 342,339,358,337M,345,341,352,344,343,338,351,340,349 0
406 390,350,396,349,354,362,342,339,391,359,356,358,337M,345,341,368,352,392,361,388,393,344,353,343,355,394,363,357,338,351,395,347,340,360 0
408 369,385,350,382,349,354,370,342,339,380,371,356,383,358,337M,386,345,372,341,352,381,373,377,384,376,375,344,374,353,343,355,357,338,351,347,340,378,379 0
415 353,343,355,357,338,351,340,350,349,354,342,339,356,358,337M,345,341,352,344 0
418 344,378,353,343,355,369,357,338,351,340,370,350,349,354,371,342,339,372,356,358,337M,373,345,377,363,341,376,352,375,374 0
421 345,363,341,360,352,390,396,344,362,353,343,355,357,338,351,391,340,359,368,350,392,349,354,361,388,393,342,339,394,356,358,395,337M 0
424 339,356,358,347,337M,345,341,352,344,353,343,355,357,338,351,340,350,349,354,342 0
427 377,349,354,376,375,342,374,379,339,356,358,385,347,337M,378,345,369,341,382,352,380,344,370,383,353,343,355,357,386,338,351,371,340,381,372,384,350,373 0
428 394,395,350,363,349,360,354,342,339,390,396,356,358,347,337M,362,345,341,352,391,359,344,368,353,343,355,357,392,338,351,361,340,388,393 0
439 338,372,384,351,361,340,373,377,376,375,374,350,379,363,349,360,354,342,385,378,339,369,382,358,337M,362,345,341,352,359,370,383,386,344,371,368,353,343,355,381,357 0
1465 344,371,368,388,393,353,343,355,381,357,338,372,384,394,351,361M,340,395,373,377,376,375,374,350,379,390,363,349,360,354,396,356,342,385,347,378,339,369,382,380,358,391,337,362,345,341,352,359,370,383,386,392 0
1529 352,359,370,386,392,344,371,368,388,393,353,343,355,381,357,338,372,384,394,351,361,340,395,373,377,376,375,374,350,379,390,363,349M,360,354,396,356,342,385,347,378,339,369,380,358,391,337,362,345,341 0
1930 391,337,362,345,341,352,359,388,353,355,381,338,351,361M,340,395,377,376,375,350,379,390,363,349,354,356,339,369 0