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.company_id = 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 = 849 
WHERE 
  cscart_products_categories.product_id IN (
    1302527, 1444123, 1903007, 1302528, 
    1903046, 1439066, 1903044, 1439065, 
    1903053, 1444124, 1903049, 1903047, 
    1903051, 1927850, 1927856, 1927849, 
    1927858, 1927857, 1942053, 2382472, 
    2382440, 2382470, 2382443, 2382442
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00141

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "185.80"
    },
    "grouping_operation": {
      "using_filesort": false,
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "range",
            "possible_keys": [
              "PRIMARY",
              "link_type",
              "pt"
            ],
            "key": "pt",
            "used_key_parts": [
              "product_id"
            ],
            "key_length": "3",
            "rows_examined_per_scan": 80,
            "rows_produced_per_join": 80,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "9.09",
              "eval_cost": "8.00",
              "prefix_cost": "17.09",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`maniamall_cscart`.`cscart_products_categories`.`product_id` in (1302527,1444123,1903007,1302528,1903046,1439066,1903044,1439065,1903053,1444124,1903049,1903047,1903051,1927850,1927856,1927849,1927858,1927857,1942053,2382472,2382440,2382470,2382443,2382442))"
          }
        },
        {
          "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",
              "maniamall_cscart.cscart_products_categories.product_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 80,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "79.38",
              "eval_cost": "8.00",
              "prefix_cost": "104.47",
              "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": [
              "maniamall_cscart.cscart_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 4,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "73.33",
              "eval_cost": "0.40",
              "prefix_cost": "185.80",
              "data_read_per_join": "10K"
            },
            "used_columns": [
              "category_id",
              "company_id",
              "usergroup_ids",
              "status"
            ],
            "attached_condition": "((`maniamall_cscart`.`cscart_categories`.`company_id` = 1) and ((`maniamall_cscart`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`maniamall_cscart`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`maniamall_cscart`.`cscart_categories`.`usergroup_ids`))) and (`maniamall_cscart`.`cscart_categories`.`status` in ('A','H')))"
          }
        }
      ]
    }
  }
}

Result