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.company_id = 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 = 306 
WHERE 
  cscart_products_categories.product_id IN (
    2094, 1546, 1601, 371, 358, 449, 1540, 
    2082, 1516, 1545, 352, 2092
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00110

JSON explain

{
  "query_block": {
    "select_id": 1,
    "table": {
      "table_name": "cscart_products_categories",
      "access_type": "range",
      "possible_keys": ["PRIMARY", "pt"],
      "key": "pt",
      "key_length": "3",
      "used_key_parts": ["product_id"],
      "rows": 48,
      "filtered": 100,
      "index_condition": "cscart_products_categories.product_id in (2094,1546,1601,371,358,449,1540,2082,1516,1545,352,2092)"
    },
    "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", "noframes_kz_new.cscart_products_categories.product_id"],
      "rows": 1,
      "filtered": 100
    },
    "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": ["noframes_kz_new.cscart_products_categories.category_id"],
      "rows": 1,
      "filtered": 100,
      "attached_condition": "cscart_categories.company_id = 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')"
    }
  }
}

Result

product_id category_ids position
352 567,306,575,321M 170
358 568,575,306,321M 300
371 567,324,575,306M 260
449 567,306,575,324M 10
1516 567,306,575,430M 10
1540 567,324,575,306M 50
1545 567,321,575,306M 100
1546 567,321,575,306M 110
1601 567,324,575,306M 10
2082 567,324,575,306M 180
2092 567,321,575,306M 0
2094 567,321,575,306M 0