An Azure relational database service.
First, I have no experience of Azure Power Apps myself. It may be that Power Apps are submitting extra queries under the covers and these are the ones timing out. You can use the XEventProfiler in SSMS to determine if that could be the case.
More, generally, the experience Slow in the Application, Fast in SSMS is not unheard of. There are several reasons why this can happen. One thing you can try when you get these timeouts in the Power Apps is to first run SET ARITHABORT OFF before you run the query in SSMS. It is also important to run the query exactly as it is submitted from Power Apps, including spacing and all. What you want is to find the same cache entry that the application uses. If you get a new cache entry, you may get a different plan from the existing one.
For a lot longer discussion on this problem, I have an article on my web site with the title Slow in the Application, Fast in SSMS? where I discuss these problems in more details and possible solutions.