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.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 = 2731 
WHERE 
  cscart_products_categories.product_id IN (
    66077, 66079, 66082, 66084, 66369, 66371, 
    66386, 66681, 66682, 66683, 66685, 
    66687, 66692, 66694, 66695, 67273, 
    68901, 68904, 68906, 68978, 68979, 
    68980, 68981, 68982
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00121

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "46.50"
    },
    "grouping_operation": {
      "using_filesort": false,
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "range",
            "possible_keys": [
              "PRIMARY",
              "link_type",
              "pt",
              "idx_product_category_lookup",
              "idx_products_categories_composite"
            ],
            "key": "idx_products_categories_composite",
            "used_key_parts": [
              "product_id"
            ],
            "key_length": "3",
            "rows_examined_per_scan": 32,
            "rows_produced_per_join": 32,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "3.54",
              "eval_cost": "3.20",
              "prefix_cost": "6.74",
              "data_read_per_join": "512"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`cscart_db`.`cscart_products_categories`.`product_id` in (66077,66079,66082,66084,66369,66371,66386,66681,66682,66683,66685,66687,66692,66694,66695,67273,68901,68904,68906,68978,68979,68980,68981,68982))"
          }
        },
        {
          "table": {
            "table_name": "product_position_source",
            "access_type": "eq_ref",
            "possible_keys": [
              "PRIMARY",
              "pt",
              "idx_product_category_lookup",
              "idx_products_categories_composite"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id",
              "product_id"
            ],
            "key_length": "6",
            "ref": [
              "const",
              "cscart_db.cscart_products_categories.product_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 32,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "25.36",
              "eval_cost": "3.20",
              "prefix_cost": "35.30",
              "data_read_per_join": "512"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        },
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "eq_ref",
            "possible_keys": [
              "PRIMARY",
              "p_category_id",
              "idx_categories_storefront_status",
              "idx_categories_usergroup_status",
              "idx_categories_status_id_path"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "cscart_db.cscart_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 26,
            "filtered": "81.96",
            "cost_info": {
              "read_cost": "8.00",
              "eval_cost": "2.62",
              "prefix_cost": "46.50",
              "data_read_per_join": "73K"
            },
            "used_columns": [
              "category_id",
              "status",
              "storefront_id"
            ],
            "attached_condition": "((`cscart_db`.`cscart_categories`.`storefront_id` in (0,1)) and (`cscart_db`.`cscart_categories`.`status` in ('A','H')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
66077 2734M
66079 2734M
66082 2734M
66084 2734M
66369 2732M
66371 2732M
66386 2732M
66681 2734M
66682 2734M
66683 2734M
66685 2734M
66687 2734M
66692 2732M
66694 2732M
66695 2732M
67273 2733M
68901 2330,3007M
68904 2330,3007M
68906 2330,3007M
68978 2330,2734M
68979 2330,2734M
68980 2330,2734M
68981 2330,2734M
68982 2330,2734M