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 = 499 
WHERE 
  cscart_products_categories.product_id IN (
    21423, 21424, 21425, 21426, 21427, 21428, 
    21429, 21430, 21431, 21432, 21433, 
    21434, 21435, 21436, 21437, 21438
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00041

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": 16,
      "filtered": 100,
      "index_condition": "cscart_products_categories.product_id in (21423,21424,21425,21426,21427,21428,21429,21430,21431,21432,21433,21434,21435,21436,21437,21438)"
    },
    "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", "devmotorsbay.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": ["devmotorsbay.cscart_products_categories.category_id"],
      "rows": 1,
      "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')"
    }
  }
}

Result

product_id category_ids position
21423 542M
21424 542M
21425 542M
21426 542M
21427 542M
21428 542M
21429 542M
21430 542M
21431 542M
21432 542M
21433 542M
21434 542M
21435 542M
21436 542M
21437 542M
21438 542M