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 = 496 
WHERE 
  cscart_products_categories.product_id IN (
    4840, 4079, 4391, 4049, 4508, 4060, 4835, 
    4039, 4837, 4836, 4838, 3993, 4325, 
    4240, 4038, 4327, 4329, 4332, 4362, 
    4514, 4331, 4581, 4073, 4579
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00260

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "66.96"
    },
    "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": 53,
            "rows_produced_per_join": 53,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (4840,4079,4391,4049,4508,4060,4835,4039,4837,4836,4838,3993,4325,4240,4038,4327,4329,4332,4362,4514,4331,4581,4073,4579))",
            "cost_info": {
              "read_cost": "24.56",
              "eval_cost": "5.30",
              "prefix_cost": "29.86",
              "data_read_per_join": "848"
            },
            "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": 53,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "13.25",
              "eval_cost": "5.30",
              "prefix_cost": "48.41",
              "data_read_per_join": "848"
            },
            "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": 2,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "13.25",
              "eval_cost": "0.27",
              "prefix_cost": "66.96",
              "data_read_per_join": "8K"
            },
            "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
3993 219,496,494M 0
4038 219,496,499M 0
4039 219,496M 0
4049 219,496,502M 0
4060 219,496M 0
4073 219,496M 0
4079 219,496,502M 0
4240 219,496M 0
4325 219,494,496,507M 0
4327 219,494,496,507M 0
4329 494,219,496,507M 0
4331 219,496,494M 0
4332 219,496,494M 0
4362 219,496,494M 0
4391 219,496,494,507M 0
4508 219,496M 0
4514 219,496M 0
4579 219,496M 0
4581 219,496M 0
4835 496,219,502M 0
4836 496,219,499M 0
4837 496,219,499M 0
4838 496,219,502M 0
4840 496,219,500M 0