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 (
    412939, 435593, 457221, 431380, 432643, 
    430955, 425786, 433168, 420963, 435716, 
    436514, 419288, 424427, 460521, 414020, 
    414696, 431630, 420330, 439312, 427057, 
    405641, 426607, 407640, 409611
  ) 
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 (412939,435593,457221,431380,432643,430955,425786,433168,420963,435716,436514,419288,424427,460521,414020,414696,431630,420330,439312,427057,405641,426607,407640,409611)",
          "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
        }
      }
    ]
  }
}