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 = 7320 
WHERE 
  cscart_products_categories.product_id IN (
    99132, 99134, 99143, 99164, 99166, 99173, 
    99175, 99180, 99192, 99194, 99197, 
    99200, 99209, 99230, 99231, 99232, 
    99245, 99246, 99247, 99261, 99272, 
    99273, 99274, 99276, 99277, 99278, 
    99344, 100665, 100666, 100667
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00064

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "34.33"
    },
    "grouping_operation": {
      "using_filesort": false,
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "range",
            "possible_keys": [
              "PRIMARY",
              "link_type",
              "pt"
            ],
            "key": "pt",
            "used_key_parts": [
              "product_id"
            ],
            "key_length": "3",
            "rows_examined_per_scan": 60,
            "rows_produced_per_join": 60,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "6.28",
              "eval_cost": "6.00",
              "prefix_cost": "12.28",
              "data_read_per_join": "960"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (99132,99134,99143,99164,99166,99173,99175,99180,99192,99194,99197,99200,99209,99230,99231,99232,99245,99246,99247,99261,99272,99273,99274,99276,99277,99278,99344,100665,100666,100667))"
          }
        },
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "eq_ref",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "nuie_scalesta_net.cscart_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 3,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "15.00",
              "eval_cost": "0.30",
              "prefix_cost": "33.28",
              "data_read_per_join": "7K"
            },
            "used_columns": [
              "category_id",
              "usergroup_ids",
              "status",
              "storefront_id"
            ],
            "attached_condition": "((`nuie_scalesta_net`.`cscart_categories`.`storefront_id` in (0,1)) and ((`nuie_scalesta_net`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`nuie_scalesta_net`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`nuie_scalesta_net`.`cscart_categories`.`usergroup_ids`))) and (`nuie_scalesta_net`.`cscart_categories`.`status` in ('A','H')))"
          }
        },
        {
          "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",
              "nuie_scalesta_net.cscart_products_categories.product_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 3,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "0.75",
              "eval_cost": "0.30",
              "prefix_cost": "34.33",
              "data_read_per_join": "48"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
99132 7320,7260M 0
99134 7320,7260M 0
99143 7320,7260M 0
99164 7320,7260M 0
99166 7320,7260M 0
99173 7320,7260M 0
99175 7320,7260M 0
99180 7320,7260M 0
99192 7320,7260M 0
99194 7320,7260M 0
99197 7320,7260M 0
99200 7320,7260M 0
99209 7320,7260M 0
99230 7320,7260M 0
99231 7320,7260M 0
99232 7320,7260M 0
99245 7320,7260M 0
99246 7320,7260M 0
99247 7320,7260M 0
99261 7320,7260M 0
99272 7320,7260M 0
99273 7320,7260M 0
99274 7320,7260M 0
99276 7320,7260M 0
99277 7320,7260M 0
99278 7320,7260M 0
99344 7320,7260M 0
100665 7320,7260M 0
100666 7320,7260M 0
100667 7320,7260M 0