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 (
    22, 18, 27, 119, 121, 141, 23, 4, 142, 120, 
    62, 108, 107, 94, 8, 86, 54, 132, 10, 93, 
    12, 32, 7, 130, 35, 16, 112, 3, 78, 33, 
    89, 2, 110, 114, 34, 77, 147, 36, 87, 128, 
    96, 20, 52, 84, 118, 109, 66, 131, 19, 
    13, 61, 146, 95, 15, 9, 85, 83, 22421, 
    111, 59, 22424, 60, 144, 123
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00432

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "176.96"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "28.76"
      },
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "ALL",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "rows_examined_per_scan": 383,
            "rows_produced_per_join": 15,
            "filtered": "4.00",
            "cost_info": {
              "read_cost": "40.09",
              "eval_cost": "1.53",
              "prefix_cost": "41.62",
              "data_read_per_join": "81K"
            },
            "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": "cscart_products_categories",
            "access_type": "ref",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "test_uchur_k.cscart_categories.category_id"
            ],
            "rows_examined_per_scan": 18,
            "rows_produced_per_join": 28,
            "filtered": "10.43",
            "index_condition": "(`test_uchur_k`.`cscart_products_categories`.`product_id` in (22,18,27,119,121,141,23,4,142,120,62,108,107,94,8,86,54,132,10,93,12,32,7,130,35,16,112,3,78,33,89,2,110,114,34,77,147,36,87,128,96,20,52,84,118,109,66,131,19,13,61,146,95,15,9,85,83,22421,111,59,22424,60,144,123))",
            "cost_info": {
              "read_cost": "68.94",
              "eval_cost": "2.88",
              "prefix_cost": "138.14",
              "data_read_per_join": "460"
            },
            "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": 28,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "7.19",
              "eval_cost": "2.88",
              "prefix_cost": "148.20",
              "data_read_per_join": "460"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
2 4,40M,42 0
3 4,40M,42 0
4 6,40M,42 0
7 7,40M,42 0
8 7,40M,42,390 0
9 6,40M,42 0
10 6,40M,42 0
12 7,40M,42,390 0
13 6,40M,42 0
15 6,40M,43 0
16 6,40M,44 0
18 6,40M,43 0
19 9,40M,44 0
20 9,40M,43 0
22 6,40M,42 0
23 6,40M,42 0
27 6,40M,42 0
32 7,40M,42 0
33 7,40M,42 0
34 7,40M,42 0
35 7,40M,44 0
36 7,40M,43 0
52 9,40M,42 0
54 24,40M,44 0
59 6,40M,42 0
60 6,40M,42 0
61 6,40M,42 0
62 6,40M,42 0
66 4,40M,42 0
77 21,40M 0
78 21,40M 0
83 40M,42,312,352 0
84 28,40M,42,394 0
85 28,40M,42,394 0
86 29,40M,43,394 0
87 21,40M 0
89 25,40M,42 0
93 9,40M,42 0
94 7,40M,43 0
95 31,40M,43 0
96 32,40M,42 0
107 33,40M,42 0
108 33,40M,42 0
109 7,40M,42 0
110 7,40M,42 0
111 7,40M,42 0
112 21,40M,44 0
114 6,40M,42 0
118 6,40M,42 0
119 6,40M,42 0
120 6,40M,42 0
121 6,40M,42 0
123 6,40M,42 0
128 10,40M,43 0
130 10,40M,42 0
131 9,40M,42 0
132 35,40M,42 0
141 6,40M,42 0
142 6,40M,42 0
144 7,40M,42,390 0
146 7,40M,42,390 0
147 7,40M,42 0
22421 40,133M 0
22424 40,133M 0