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 = 7208 
WHERE 
  cscart_products_categories.product_id IN (
    99549, 99550, 99551, 99552, 99553, 99554, 
    99555, 99556, 99557, 99574, 99575, 
    99576, 100161, 100162, 100163, 100164, 
    100165, 100166, 100167, 100168, 101637, 
    101638, 101669, 101670, 101672, 101673, 
    101674, 101675, 101676, 101677
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00132

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "68.40"
    },
    "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": 120,
            "rows_produced_per_join": 120,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "12.30",
              "eval_cost": "12.00",
              "prefix_cost": "24.30",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (99549,99550,99551,99552,99553,99554,99555,99556,99557,99574,99575,99576,100161,100162,100163,100164,100165,100166,100167,100168,101637,101638,101669,101670,101672,101673,101674,101675,101676,101677))"
          }
        },
        {
          "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": 6,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "30.00",
              "eval_cost": "0.60",
              "prefix_cost": "66.30",
              "data_read_per_join": "15K"
            },
            "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": 6,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "1.50",
              "eval_cost": "0.60",
              "prefix_cost": "68.40",
              "data_read_per_join": "96"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
99549 7241,7309,7346,7208M 0
99550 7241,7309,7346,7208M 0
99551 7241,7309,7346,7208M 0
99552 7241,7309,7346,7208M 0
99553 7241,7309,7346,7208M 0
99554 7241,7309,7346,7208M 0
99555 7241,7309,7346,7208M 0
99556 7241,7309,7346,7208M 0
99557 7241,7309,7346,7208M 0
99574 7241,7309,7346,7208M 0
99575 7241,7309,7346,7208M 0
99576 7241,7309,7346,7208M 0
100161 7241,7309,7346,7208M 0
100162 7241,7309,7346,7208M 0
100163 7241,7309,7346,7208M 0
100164 7241,7309,7346,7208M 0
100165 7241,7309,7346,7208M 0
100166 7241,7309,7346,7208M 0
100167 7241,7309,7346,7208M 0
100168 7241,7309,7346,7208M 0
101637 7241,7309,7346,7208M 0
101638 7241,7309,7346,7208M 0
101669 7241,7309,7346,7208M 0
101670 7241,7309,7346,7208M 0
101672 7241,7309,7346,7208M 0
101673 7241,7309,7346,7208M 0
101674 7241,7309,7346,7208M 0
101675 7241,7309,7346,7208M 0
101676 7241,7309,7346,7208M 0
101677 7241,7309,7346,7208M 0