SELECT 
  q_products_categories.product_id, 
  GROUP_CONCAT(
    IF(
      q_products_categories.link_type = "M", 
      CONCAT(
        q_products_categories.category_id, 
        "M"
      ), 
      q_products_categories.category_id
    )
  ) AS category_ids, 
  product_position_source.position AS position 
FROM 
  q_products_categories 
  INNER JOIN q_categories ON q_categories.category_id = q_products_categories.category_id 
  AND (
    q_categories.usergroup_ids = '' 
    OR FIND_IN_SET(0, q_categories.usergroup_ids) 
    OR FIND_IN_SET(1, q_categories.usergroup_ids)
  ) 
  AND q_categories.status IN ('A', 'H') 
  LEFT JOIN q_products_categories AS product_position_source ON q_products_categories.product_id = product_position_source.product_id 
  AND product_position_source.category_id = 96 
WHERE 
  q_products_categories.product_id IN (
    12906, 12930, 12934, 13002, 13003, 13013, 
    13014, 13015, 13016, 13017, 13018, 
    13019, 13020, 13021, 13024, 13025
  ) 
GROUP BY 
  q_products_categories.product_id

Query time 0.00086

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "111.01"
    },
    "grouping_operation": {
      "using_filesort": false,
      "nested_loop": [
        {
          "table": {
            "table_name": "q_products_categories",
            "access_type": "range",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "pt",
            "used_key_parts": [
              "product_id"
            ],
            "key_length": "3",
            "rows_examined_per_scan": 25,
            "rows_produced_per_join": 25,
            "filtered": "100.00",
            "index_condition": "(`portal`.`q_products_categories`.`product_id` in (12906,12930,12934,13002,13003,13013,13014,13015,13016,13017,13018,13019,13020,13021,13024,13025))",
            "cost_info": {
              "read_cost": "46.01",
              "eval_cost": "5.00",
              "prefix_cost": "51.01",
              "data_read_per_join": "400"
            },
            "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",
              "portal.q_products_categories.product_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 25,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "25.00",
              "eval_cost": "5.00",
              "prefix_cost": "81.01",
              "data_read_per_join": "400"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        },
        {
          "table": {
            "table_name": "q_categories",
            "access_type": "eq_ref",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "portal.q_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 5,
            "filtered": "20.00",
            "cost_info": {
              "read_cost": "25.00",
              "eval_cost": "1.00",
              "prefix_cost": "111.01",
              "data_read_per_join": "13K"
            },
            "used_columns": [
              "category_id",
              "usergroup_ids",
              "status"
            ],
            "attached_condition": "(((`portal`.`q_categories`.`usergroup_ids` = '') or find_in_set(0,`portal`.`q_categories`.`usergroup_ids`) or find_in_set(1,`portal`.`q_categories`.`usergroup_ids`)) and (`portal`.`q_categories`.`status` in ('A','H')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
12906 96,97M 0
12930 96M 0
12934 96,97M 0
13002 96,97M 0
13003 97,96M 0
13013 96,97M 0
13014 96,97M 0
13015 96,97M 0
13016 96M 0
13017 96M 0
13018 96M 0
13019 96,97M 0
13020 96M 0
13021 96M 0
13024 96M 0
13025 96,97M 0