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 = 424 
WHERE 
  cscart_products_categories.product_id IN (
    3855, 3859, 5105, 8812, 6163, 6853, 6161, 
    7807, 6061, 6062, 6854, 6060, 7823, 
    7838, 7827, 6821, 7829, 7811, 7866, 
    10103, 6852, 7841, 6850, 6855, 7861, 
    7856, 10160, 7863, 7840, 7812, 7855, 
    7860, 7868, 7869, 7870, 10242, 7813, 
    7825, 8242, 8373
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00180

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "79.01"
    },
    "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": 60,
            "rows_produced_per_join": 60,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (3855,3859,5105,8812,6163,6853,6161,7807,6061,6062,6854,6060,7823,7838,7827,6821,7829,7811,7866,10103,6852,7841,6850,6855,7861,7856,10160,7863,7840,7812,7855,7860,7868,7869,7870,10242,7813,7825,8242,8373))",
            "cost_info": {
              "read_cost": "31.01",
              "eval_cost": "6.00",
              "prefix_cost": "37.01",
              "data_read_per_join": "960"
            },
            "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",
              "softwarepirmam_hewadelivard_cscart_4.cscart_products_categories.product_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 60,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "15.00",
              "eval_cost": "6.00",
              "prefix_cost": "58.01",
              "data_read_per_join": "960"
            },
            "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": [
              "softwarepirmam_hewadelivard_cscart_4.cscart_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 3,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "15.00",
              "eval_cost": "0.30",
              "prefix_cost": "79.01",
              "data_read_per_join": "9K"
            },
            "used_columns": [
              "category_id",
              "storefront_id",
              "usergroup_ids",
              "status"
            ],
            "attached_condition": "((`softwarepirmam_hewadelivard_cscart_4`.`cscart_categories`.`storefront_id` in (0,1)) and ((`softwarepirmam_hewadelivard_cscart_4`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`softwarepirmam_hewadelivard_cscart_4`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`softwarepirmam_hewadelivard_cscart_4`.`cscart_categories`.`usergroup_ids`))) and (`softwarepirmam_hewadelivard_cscart_4`.`cscart_categories`.`status` in ('A','H')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
3855 424,166,423,451M 0
3859 166,423,424,451M 0
5105 424,451,423,166M 0
6060 424,423,166,451M 0
6061 424,423,166,451M 0
6062 424,423,166,451M 0
6161 424,423,166,426M 0
6163 424,423,166,450M 0
6821 450M
6850 492M
6852 492M
6853 492M
6854 492M
6855 492M
7807 450M
7811 450M
7812 450M
7813 450M
7823 450M
7825 450M
7827 450M
7829 450M
7838 450M
7840 450M
7841 450M
7855 450M
7856 450M
7860 424M 0
7861 450M
7863 450M
7866 450M
7868 492M
7869 450M
7870 450M
8242 451M
8373 450M
8812 426,570,571,567M
10103 424M 0
10160 424M 0
10242 424M 0