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 (
    121, 119, 141, 23, 4, 142, 120, 62, 108, 
    107, 94, 8, 86, 54, 10, 12, 32, 93, 7, 35, 
    130, 110, 33, 34, 147, 16, 36, 89, 114, 
    128, 146, 20
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00394

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "121.86"
    },
    "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 (121,119,141,23,4,142,120,62,108,107,94,8,86,54,10,12,32,93,7,35,130,110,33,34,147,16,36,89,114,128,146,20))",
            "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": "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": 99,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "24.75",
              "eval_cost": "9.90",
              "prefix_cost": "87.21",
              "data_read_per_join": "1K"
            },
            "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": 4,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "24.75",
              "eval_cost": "0.50",
              "prefix_cost": "121.86",
              "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')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
4 42,40M,6
7 40M,7,42
8 42,40M,7,390
10 42,6,40M
12 42,7,40M,390
16 44,6,40M
20 9,43,40M
23 42,6,40M
32 7,42,40M
33 40M,42,7
34 42,7,40M
35 7,44,40M
36 43,7,40M
54 24,44,40M
62 40M,42,6
86 29,40M,43,394
89 25,40M,42
93 40M,9,42
94 43,40M,7
107 33,40M,42
108 33,40M,42
110 7,42,40M
114 6,42,40M
119 6,42,40M
120 6,40M,42
121 40M,42,6
128 10,43,40M
130 10,42,40M
141 40M,6,42
142 6,42,40M
146 42,7,40M,390
147 42,7,40M