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.storefront_id IN (0, 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 = 5 
WHERE 
  cscart_products_categories.product_id IN (
    46, 22715, 22716, 51496, 21567, 91, 50989, 
    47, 105, 48, 49, 92, 137, 88, 126, 31
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00125

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "63.81"
    },
    "grouping_operation": {
      "using_filesort": false,
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "range",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "pt",
            "used_key_parts": [
              "product_id"
            ],
            "key_length": "3",
            "rows_examined_per_scan": 52,
            "rows_produced_per_join": 52,
            "filtered": "100.00",
            "index_condition": "(`test_uchur_k`.`cscart_products_categories`.`product_id` in (46,22715,22716,51496,21567,91,50989,47,105,48,49,92,137,88,126,31))",
            "cost_info": {
              "read_cost": "22.21",
              "eval_cost": "5.20",
              "prefix_cost": "27.41",
              "data_read_per_join": "832"
            },
            "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",
              "test_uchur_k.cscart_products_categories.product_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 52,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "13.00",
              "eval_cost": "5.20",
              "prefix_cost": "45.61",
              "data_read_per_join": "832"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        },
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "eq_ref",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "test_uchur_k.cscart_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 2,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "13.00",
              "eval_cost": "0.26",
              "prefix_cost": "63.81",
              "data_read_per_join": "13K"
            },
            "used_columns": [
              "category_id",
              "storefront_id",
              "usergroup_ids",
              "status"
            ],
            "attached_condition": "((`test_uchur_k`.`cscart_categories`.`storefront_id` in (0,1)) and ((`test_uchur_k`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`test_uchur_k`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`test_uchur_k`.`cscart_categories`.`usergroup_ids`))) and (`test_uchur_k`.`cscart_categories`.`status` in ('A','H')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
31 43,391,18,40M
46 42,18,391,40M
47 45,23M
48 10,44,40M
49 10,43,40M
88 235,42,40M
91 44,9,40M
92 42,10,40M
105 44,6,394,40M
126 42,8,394,40M
137 42,7,40M
21567 394,42,40,29M
22715 42,40,7M
22716 42,40,7M
50989 394,42,40,29M
51496 40,33M