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 (
    4139, 4140, 4141, 4188, 4189, 4190, 4191, 
    4192, 4193, 4194, 29, 30, 31, 32, 33, 
    34, 35, 76, 77, 78, 79, 80, 81, 82, 140, 
    141, 142, 143, 144, 145, 146, 161, 162, 
    163, 164, 165, 166, 167, 243, 244, 245, 
    246, 247, 248, 249, 297, 298, 299
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00102

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "68.13"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "7.68"
      },
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "ALL",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "rows_examined_per_scan": 40,
            "rows_produced_per_join": 1,
            "filtered": "4.00",
            "cost_info": {
              "read_cost": "4.54",
              "eval_cost": "0.16",
              "prefix_cost": "4.70",
              "data_read_per_join": "6K"
            },
            "used_columns": [
              "category_id",
              "storefront_id",
              "usergroup_ids",
              "status"
            ],
            "attached_condition": "((`gaseus`.`cscart_categories`.`storefront_id` in (0,1)) and ((`gaseus`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`gaseus`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`gaseus`.`cscart_categories`.`usergroup_ids`))) and (`gaseus`.`cscart_categories`.`status` in ('A','H')))"
          }
        },
        {
          "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": 48,
            "rows_produced_per_join": 7,
            "filtered": "10.00",
            "index_condition": "(`gaseus`.`cscart_products_categories`.`product_id` in (4139,4140,4141,4188,4189,4190,4191,4192,4193,4194,29,30,31,32,33,34,35,76,77,78,79,80,81,82,140,141,142,143,144,145,146,161,162,163,164,165,166,167,243,244,245,246,247,248,249,297,298,299))",
            "using_join_buffer": "hash join",
            "cost_info": {
              "read_cost": "46.10",
              "eval_cost": "0.77",
              "prefix_cost": "58.48",
              "data_read_per_join": "122"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`gaseus`.`cscart_products_categories`.`category_id` = `gaseus`.`cscart_categories`.`category_id`)"
          }
        },
        {
          "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",
              "gaseus.cscart_products_categories.product_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 7,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "1.20",
              "eval_cost": "0.77",
              "prefix_cost": "60.45",
              "data_read_per_join": "122"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
29 273M 0
30 273M 0
31 273M 0
32 273M 0
33 273M 0
34 273M 0
35 273M 0
76 273M 0
77 273M 0
78 273M 0
79 273M 0
80 273M 0
81 273M 0
82 273M 0
140 273M 0
141 273M 0
142 273M 0
143 273M 0
144 273M 0
145 273M 0
146 273M 0
161 273M 0
162 273M 0
163 273M 0
164 273M 0
165 273M 0
166 273M 0
167 273M 0
243 273M 0
244 273M 0
245 273M 0
246 273M 0
247 273M 0
248 273M 0
249 273M 0
297 273M 0
298 273M 0
299 273M 0
4139 273M 0
4140 273M 0
4141 273M 0
4188 273M 0
4189 273M 0
4190 273M 0
4191 273M 0
4192 273M 0
4193 273M 0
4194 273M 0