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 = 423 
WHERE 
  cscart_products_categories.product_id IN (
    3860, 3794, 3858, 3869, 3948, 3449, 3941, 
    3871, 3786, 3863, 3853, 3857, 3867, 
    3951, 3862, 3854, 3949, 3727, 3699, 
    3881, 3855, 3859
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00206

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "61.10"
    },
    "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": 68,
            "rows_produced_per_join": 68,
            "filtered": "100.00",
            "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_products_categories`.`product_id` in (3860,3794,3858,3869,3948,3449,3941,3871,3786,3863,3853,3857,3867,3951,3862,3854,3949,3727,3699,3881,3855,3859))",
            "cost_info": {
              "read_cost": "29.31",
              "eval_cost": "6.80",
              "prefix_cost": "36.11",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        },
        {
          "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": "17.00",
              "eval_cost": "0.34",
              "prefix_cost": "59.91",
              "data_read_per_join": "10K"
            },
            "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')))"
          }
        },
        {
          "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": 3,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "0.85",
              "eval_cost": "0.34",
              "prefix_cost": "61.10",
              "data_read_per_join": "54"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
3449 166,423,448M 0
3699 424,166,423,450M 0
3727 424,166,423,450M 0
3786 423,166,448M 0
3794 423,166,448M 0
3853 424,423,166,451M 0
3854 424,423,166,451M 0
3855 424,166,423,451M 0
3857 424,166,423,451M 0
3858 424,423,166,451M 0
3859 166,423,424,451M 0
3860 424,423,166,451M 0
3862 424,423,166,451M 0
3863 166,423,424,451M 0
3867 423,166,448M 0
3869 166,423,449M 0
3871 166,423,448M 0
3881 166,423,448M 0
3941 166,423,449M 0
3948 448,166,423,449M 0
3949 448,166,423,449M 0
3951 448,166,423,449M 0