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 = 166 
WHERE 
  cscart_products_categories.product_id IN (
    60, 172, 134, 135, 168, 167, 169, 42, 39, 
    40, 37, 74, 73, 71, 75, 72, 70, 156, 175, 
    43, 76, 56, 57, 30, 246, 173, 67, 25, 154, 
    53, 52, 161
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00119

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "37.90"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "1.07"
      },
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "ALL",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "rows_examined_per_scan": 84,
            "rows_produced_per_join": 3,
            "filtered": "4.00",
            "cost_info": {
              "read_cost": "19.53",
              "eval_cost": "0.67",
              "prefix_cost": "20.20",
              "data_read_per_join": "8K"
            },
            "used_columns": [
              "category_id",
              "storefront_id",
              "usergroup_ids",
              "status"
            ],
            "attached_condition": "((`pankajecarter_systemfour`.`cscart_categories`.`storefront_id` in (0,1)) and ((`pankajecarter_systemfour`.`cscart_categories`.`usergroup_ids` = '') or find_in_set(0,`pankajecarter_systemfour`.`cscart_categories`.`usergroup_ids`) or find_in_set(1,`pankajecarter_systemfour`.`cscart_categories`.`usergroup_ids`)) and (`pankajecarter_systemfour`.`cscart_categories`.`status` in ('A','H')))"
          }
        },
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "ref",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "pankajecarter_systemfour.cscart_categories.category_id"
            ],
            "rows_examined_per_scan": 3,
            "rows_produced_per_join": 1,
            "filtered": "10.58",
            "index_condition": "(`pankajecarter_systemfour`.`cscart_products_categories`.`product_id` in (60,172,134,135,168,167,169,42,39,40,37,74,73,71,75,72,70,156,175,43,76,56,57,30,246,173,67,25,154,53,52,161))",
            "cost_info": {
              "read_cost": "13.34",
              "eval_cost": "0.21",
              "prefix_cost": "35.55",
              "data_read_per_join": "17"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        },
        {
          "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",
              "pankajecarter_systemfour.cscart_products_categories.product_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 1,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "1.07",
              "eval_cost": "0.21",
              "prefix_cost": "36.83",
              "data_read_per_join": "17"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
25 195M
30 176M
37 185M
39 185M
40 185M
42 185M
43 185M
52 202M
53 202M
56 187M
57 187M
60 176M
67 236M
70 236M
71 236M
72 240M
73 240M
74 240M
75 240M
76 240M
134 182M,179
135 179,182M
154 181M
156 181M
161 198M,199
167 197M,198,199
168 198,199,197M
169 198,199,197M
172 199M
173 199M
175 199M
246 199M