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 = 7231 
WHERE 
  cscart_products_categories.product_id IN (
    99691, 99692, 99693, 99694, 99695, 99696, 
    99832, 99833, 99834, 99843, 99845, 
    99846, 99848, 99850, 99852, 99853, 
    99855, 99857, 99860, 99862, 99865, 
    99867, 99869, 99872, 99874, 99875, 
    99877, 99879, 99880, 99882
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00172

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "17.29"
    },
    "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": 30,
            "rows_produced_per_join": 30,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "3.27",
              "eval_cost": "3.00",
              "prefix_cost": "6.27",
              "data_read_per_join": "480"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (99691,99692,99693,99694,99695,99696,99832,99833,99834,99843,99845,99846,99848,99850,99852,99853,99855,99857,99860,99862,99865,99867,99869,99872,99874,99875,99877,99879,99880,99882))"
          }
        },
        {
          "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": 1,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "7.50",
              "eval_cost": "0.15",
              "prefix_cost": "16.77",
              "data_read_per_join": "3K"
            },
            "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": 1,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "0.38",
              "eval_cost": "0.15",
              "prefix_cost": "17.30",
              "data_read_per_join": "24"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
99691 7231M 0
99692 7231M 0
99693 7231M 0
99694 7231M 0
99695 7231M 0
99696 7231M 0
99832 7231M 0
99833 7231M 0
99834 7231M 0
99843 7231M 0
99845 7231M 0
99846 7231M 0
99848 7231M 0
99850 7231M 0
99852 7231M 0
99853 7231M 0
99855 7231M 0
99857 7231M 0
99860 7231M 0
99862 7231M 0
99865 7231M 0
99867 7231M 0
99869 7231M 0
99872 7231M 0
99874 7231M 0
99875 7231M 0
99877 7231M 0
99879 7231M 0
99880 7231M 0
99882 7231M 0