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 = 3 
WHERE 
  q_products_categories.product_id IN (
    294, 295, 296, 297, 298, 299, 300, 301, 
    302, 303, 304, 305, 306, 307, 246, 247, 
    248, 249, 250, 251, 252, 253, 254, 255, 
    256, 257, 258, 259, 260, 261
  ) 
GROUP BY 
  q_products_categories.product_id

Query time 0.00097

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "144.01"
    },
    "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": 30,
            "rows_produced_per_join": 30,
            "filtered": "100.00",
            "index_condition": "(`portal`.`q_products_categories`.`product_id` in (294,295,296,297,298,299,300,301,302,303,304,305,306,307,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261))",
            "cost_info": {
              "read_cost": "66.01",
              "eval_cost": "6.00",
              "prefix_cost": "72.01",
              "data_read_per_join": "480"
            },
            "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": 30,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "30.00",
              "eval_cost": "6.00",
              "prefix_cost": "108.01",
              "data_read_per_join": "480"
            },
            "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": 6,
            "filtered": "20.00",
            "cost_info": {
              "read_cost": "30.00",
              "eval_cost": "1.20",
              "prefix_cost": "144.01",
              "data_read_per_join": "15K"
            },
            "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
246 4M
247 4M
248 4M
249 4M
250 4M
251 4M
252 4M
253 4M
254 4M
255 4M
256 4M
257 4M
258 4M
259 4M
260 4M
261 4M
294 5M
295 4M
296 5M
297 5M
298 4M
299 5M
300 5M
301 4M
302 5M
303 4M
304 4M
305 4M
306 4M
307 4M