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 = 3105 
WHERE 
  cscart_products_categories.product_id IN (
    271483, 271484, 190720, 190686, 190711, 
    190675, 190708, 190716, 415219, 190712, 
    190700, 415312, 427780, 190710, 190709, 
    190721, 190722, 190680, 190701, 190717
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00249

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "65.44"
    },
    "grouping_operation": {
      "using_filesort": false,
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "range",
            "possible_keys": [
              "PRIMARY",
              "link_type",
              "pt"
            ],
            "key": "pt",
            "used_key_parts": [
              "product_id"
            ],
            "key_length": "3",
            "rows_examined_per_scan": 23,
            "rows_produced_per_join": 23,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "5.64",
              "eval_cost": "4.60",
              "prefix_cost": "10.24",
              "data_read_per_join": "368"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`webmarco`.`cscart_products_categories`.`product_id` in (271483,271484,190720,190686,190711,190675,190708,190716,415219,190712,190700,415312,427780,190710,190709,190721,190722,190680,190701,190717))"
          }
        },
        {
          "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",
              "webmarco.cscart_products_categories.product_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 23,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "23.00",
              "eval_cost": "4.60",
              "prefix_cost": "37.84",
              "data_read_per_join": "368"
            },
            "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": [
              "webmarco.cscart_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 1,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "23.00",
              "eval_cost": "0.23",
              "prefix_cost": "65.44",
              "data_read_per_join": "6K"
            },
            "used_columns": [
              "category_id",
              "usergroup_ids",
              "status",
              "storefront_id"
            ],
            "attached_condition": "((`webmarco`.`cscart_categories`.`storefront_id` in (0,1)) and ((`webmarco`.`cscart_categories`.`usergroup_ids` = '') or find_in_set(0,`webmarco`.`cscart_categories`.`usergroup_ids`) or find_in_set(1,`webmarco`.`cscart_categories`.`usergroup_ids`)) and (`webmarco`.`cscart_categories`.`status` in ('A','H')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
190675 3130M
190680 2910,3130M
190686 3130M
190700 3130M
190701 3130M
190708 3104M
190709 3104M
190710 3104M
190711 3104M
190712 3104M
190716 3104M
190717 3104M
190720 3104M
190721 3104M
190722 3104M
271483 3269M
271484 3269M
415219 3407M
415312 3407M
427780 2910,3224,6897M