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 = 271 
WHERE 
  cscart_products_categories.product_id IN (
    4127, 4178, 4179, 4180, 43, 44, 45, 46, 
    47, 48, 49, 90, 91, 92, 93, 94, 95, 96, 
    154, 155, 156, 157, 158, 159
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00095

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "36.42"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "3.84"
      },
      "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": 24,
            "rows_produced_per_join": 3,
            "filtered": "10.00",
            "index_condition": "(`gaseus`.`cscart_products_categories`.`product_id` in (4127,4178,4179,4180,43,44,45,46,47,48,49,90,91,92,93,94,95,96,154,155,156,157,158,159))",
            "using_join_buffer": "hash join",
            "cost_info": {
              "read_cost": "23.06",
              "eval_cost": "0.38",
              "prefix_cost": "31.60",
              "data_read_per_join": "61"
            },
            "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": 3,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "0.60",
              "eval_cost": "0.38",
              "prefix_cost": "32.58",
              "data_read_per_join": "61"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
43 273M
44 273M
45 273M
46 273M
47 273M
48 273M
49 273M
90 273M
91 273M
92 273M
93 273M
94 273M
95 273M
96 273M
154 273M
155 273M
156 273M
157 273M
158 273M
159 273M
4127 273M
4178 273M
4179 273M
4180 273M