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 = 40 
WHERE 
  cscart_products_categories.product_id IN (
    51567, 51480, 51565, 51564, 51479, 139, 
    129, 51566, 51301, 51494, 51, 50, 51497, 
    51498, 51495, 51563, 53, 22713, 21, 
    22714, 22712, 46, 22715, 22716, 51496, 
    21567, 91, 50989, 105, 48, 49, 92
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00145

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "88.94"
    },
    "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": 99,
            "rows_produced_per_join": 99,
            "filtered": "100.00",
            "index_condition": "(`test_uchur_k`.`cscart_products_categories`.`product_id` in (51567,51480,51565,51564,51479,139,129,51566,51301,51494,51,50,51497,51498,51495,51563,53,22713,21,22714,22712,46,22715,22716,51496,21567,91,50989,105,48,49,92))",
            "cost_info": {
              "read_cost": "42.66",
              "eval_cost": "9.90",
              "prefix_cost": "52.56",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        },
        {
          "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": 4,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "24.75",
              "eval_cost": "0.50",
              "prefix_cost": "87.21",
              "data_read_per_join": "26K"
            },
            "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')))"
          }
        },
        {
          "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": 4,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "1.24",
              "eval_cost": "0.50",
              "prefix_cost": "88.94",
              "data_read_per_join": "79"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
21 43,10,40M 0
46 42,18,391,40M 0
48 10,44,40M 0
49 10,43,40M 0
50 23,44,40M 0
51 23,43,40M 0
53 10,44,40M 0
91 44,9,40M 0
92 42,10,40M 0
105 44,6,394,40M 0
129 42,24,40M 0
139 42,24,40M 0
21567 394,42,40,29M 0
22712 42,40,7M 0
22713 40,42,7M 0
22714 42,40,7M 0
22715 42,40,7M 0
22716 42,40,7M 0
50989 394,42,40,29M 0
51301 24,42,40M 0
51479 42,40,4M 0
51480 42,40,4M 0
51494 42,40,204M 0
51495 204,42,40M 0
51496 40,33M 0
51497 40,33M 0
51498 40,33M 0
51563 40,42,1M 0
51564 40,42,9M 0
51565 10,42,40M 0
51566 40,42,9M 0
51567 40,42,10M 0