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 = 273 
WHERE 
  cscart_products_categories.product_id IN (
    91, 92, 93, 94, 95, 96, 154, 155, 156, 157, 
    158, 159, 160, 175, 176, 177, 178, 179, 
    180, 181, 257, 258, 259, 260, 261, 262, 
    263, 311, 312, 313, 314, 315, 316, 3539, 
    3540, 3541, 3542, 3543, 3544, 3545, 
    3954, 3955, 3956, 3957, 3958, 3959, 
    3960, 3999
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00216

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "59.97"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "0.88"
      },
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "ALL",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "rows_examined_per_scan": 46,
            "rows_produced_per_join": 1,
            "filtered": "4.00",
            "cost_info": {
              "read_cost": "5.15",
              "eval_cost": "0.18",
              "prefix_cost": "5.33",
              "data_read_per_join": "7K"
            },
            "used_columns": [
              "category_id",
              "storefront_id",
              "usergroup_ids",
              "status"
            ],
            "attached_condition": "((`test2_gaseus`.`cscart_categories`.`storefront_id` in (0,1)) and ((`test2_gaseus`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`test2_gaseus`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`test2_gaseus`.`cscart_categories`.`usergroup_ids`))) and (`test2_gaseus`.`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": [
              "test2_gaseus.cscart_categories.category_id"
            ],
            "rows_examined_per_scan": 83,
            "rows_produced_per_join": 0,
            "filtered": "0.58",
            "index_condition": "(`test2_gaseus`.`cscart_products_categories`.`product_id` in (91,92,93,94,95,96,154,155,156,157,158,159,160,175,176,177,178,179,180,181,257,258,259,260,261,262,263,311,312,313,314,315,316,3539,3540,3541,3542,3543,3544,3545,3954,3955,3956,3957,3958,3959,3960,3999))",
            "cost_info": {
              "read_cost": "38.18",
              "eval_cost": "0.09",
              "prefix_cost": "58.78",
              "data_read_per_join": "14"
            },
            "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",
              "test2_gaseus.cscart_products_categories.product_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 0,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "0.22",
              "eval_cost": "0.09",
              "prefix_cost": "59.09",
              "data_read_per_join": "14"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
91 273M 0
92 273M 0
93 273M 0
94 273M 0
95 273M 0
96 273M 0
154 273M 0
155 273M 0
156 273M 0
157 273M 0
158 273M 0
159 273M 0
160 273M 0
175 273M 0
176 273M 0
177 273M 0
178 273M 0
179 273M 0
180 273M 0
181 273M 0
257 273M 0
258 273M 0
259 273M 0
260 273M 0
261 273M 0
262 273M 0
263 273M 0
311 273M 0
312 273M 0
313 273M 0
314 273M 0
315 273M 0
316 273M 0
3539 273M 0
3540 273M 0
3541 273M 0
3542 273M 0
3543 273M 0
3544 273M 0
3545 273M 0
3954 273M 0
3955 273M 0
3956 273M 0
3957 273M 0
3958 273M 0
3959 273M 0
3960 273M 0
3999 273M 0