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 = 305 
WHERE 
  cscart_products_categories.product_id IN (
    427542, 408429, 447154, 419276, 421080, 
    437947, 413185, 419295, 403213, 403380, 
    408359, 409393, 430349, 453094, 411903, 
    422798, 422092, 433129, 424917, 459596, 
    425363, 441519, 434875, 460167
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00101

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost": 0.122587763,
    "nested_loop": [
      {
        "table": {
          "table_name": "cscart_products_categories",
          "access_type": "range",
          "possible_keys": ["PRIMARY", "pt"],
          "key": "pt",
          "key_length": "3",
          "used_key_parts": ["product_id"],
          "loops": 1,
          "rows": 24,
          "cost": 0.04381364,
          "filtered": 100,
          "attached_condition": "cscart_products_categories.product_id in (427542,408429,447154,419276,421080,437947,413185,419295,403213,403380,408359,409393,430349,453094,411903,422798,422092,433129,424917,459596,425363,441519,434875,460167)",
          "using_index": true
        }
      },
      {
        "table": {
          "table_name": "cscart_categories",
          "access_type": "eq_ref",
          "possible_keys": ["PRIMARY", "c_status", "p_category_id"],
          "key": "PRIMARY",
          "key_length": "3",
          "used_key_parts": ["category_id"],
          "ref": ["u985510652_ecartify.cscart_products_categories.category_id"],
          "loops": 24,
          "rows": 1,
          "cost": 0.02228576,
          "filtered": 100,
          "attached_condition": "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')"
        }
      },
      {
        "table": {
          "table_name": "product_position_source",
          "access_type": "eq_ref",
          "possible_keys": ["PRIMARY", "pt"],
          "key": "PRIMARY",
          "key_length": "6",
          "used_key_parts": ["category_id", "product_id"],
          "ref": [
            "const",
            "u985510652_ecartify.cscart_products_categories.product_id"
          ],
          "loops": 24,
          "rows": 1,
          "cost": 0.04112736,
          "filtered": 100
        }
      }
    ]
  }
}