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 = 340 
WHERE 
  cscart_products_categories.product_id IN (
    1729, 406, 439, 390, 1969, 393, 394, 396, 
    397, 398, 399, 422, 1964, 434, 383, 412, 
    1927, 419, 430, 324, 1965, 1966, 432, 
    1973
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00640

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "167.86"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "13.38"
      },
      "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": "14.54",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (1729,406,439,390,1969,393,394,396,397,398,399,422,1964,434,383,412,1927,419,430,324,1965,1966,432,1973))",
            "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": "13.38",
              "eval_cost": "2.68",
              "prefix_cost": "154.48",
              "data_read_per_join": "214"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
324 340,361,354,393,368,362,392,388,356,391,363,352,390,396,358,353,395,351,350,338M,355,349,360,359,357,394 0
383 360,376,384,344,359,357,371,340,347,381,361,342,354,372,368,337M,343,378,362,377,345,373,339,356,374,386,363,352,358,341,353,375,385,351,370,350,338,355,349 0
390 353,351,350,338,355,394,349,360,344,359,357,393,340,347,361,342,354,368,337M,392,343,388,391,362,390,396,345,339,356,363,352,395,358,341 0
393 375,385,358,370,341,353,351,376,379,384,350,338,355,349,371,344,357,381,383,340,372,347,378,342,354,369,377,337M,343,373,374,380,386,382,345,339,356,352 0
394 345,339,356,352,375,385,358,370,341,353,351,376,379,384,350,338,355,349,371,344,357,381,383,340,372,347,378,342,354,369,377,337M,343,373,374,380,386,382 0
396 337M,343,373,374,345,339,356,352,375,358,370,341,353,351,376,350,338,355,349,371,344,357,340,372,347,378,342,354,369,377 0
397 347,342,354,337M,343,345,339,356,352,358,341,353,351,350,338,355,349,344,357,340 0
398 344,357,395,340,347,389,342,354,394,337M,343,360,359,393,345,339,356,361,352,368,358,392,341,388,391,362,353,390,396,351,350,338,355,349,363 0
399 351,350,338,355,349,344,357,340,347,342,354,337M,343,345,339,356,352,358,341,353 0
406 358,341,353,363,351,350,338,355,395,349,344,357,394,340,347,342,360,354,359,337M,393,343,361,345,368,339,356,392,388,352,391,362,390,396 0
412 339,356,352,358,341,353,351,350,338,355,349,344,357,340,347,342,354,337M,343,345 0
419 392,388,391,362,345,390,396,339,356,352,363,358,341,389,395,353,351,350,338,355,349,394,344,357,360,359,340,393,342,354,361,337M,343,368 0
422 342,354,337M,343,345,339,356,352,358,341,353,351,350,338,355,349,344,357,340 0
430 340,342,354,337M,343,345,339,356,352,358,341,353,351,350,338,355,349,344,357 0
432 349,344,357,340,342,354,337M,343,345,339,356,352,347,358,341,353,351,350,338,355 0
434 353,361,351,380,386,350,338,355,368,382,349,362,344,357,385,340,363,342,354,379,384,337M,343,381,345,383,339,356,352,360,359,347,358,341 0
439 352,360,359,378,358,369,341,377,353,373,361,351,374,386,350,338,355,368,382,349,362,344,357,375,385,340,370,363,342,354,376,379,384,337M,343,371,381,345,383,339,372 0
1729 340M 0
1927 345,339,359,378,391,358,369,377,390,353,361M,351,374,350,338,349,362,370,363,340,379,337 0
1964 340,379,337,381,360,339,359,378,369,377,368,361M,338,349,362,370,363 0
1965 370,363,352,340,379,337,381,360,339,359,369,377,368,361M,338,349,362 0
1966 362,370,363,352,340,379,337,381,360,339,359,369,377,368,361M,338,349 0
1969 361M,338,349,362,370,363,352,340,379,337,381,350,360,339,359,369,368 0
1973 369,368,361M,338,349,362,370,363,352,340,379,337,381,360,339,377,359 0