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 = 7300 
WHERE 
  cscart_products_categories.product_id IN (
    96762, 96763, 96764, 96765, 96766, 96771, 
    96772, 96775, 96776, 96777, 96985, 
    96986, 96987, 96988, 96989, 96990, 
    96991, 96992, 96993, 96994, 96995, 
    96996, 96997, 96999
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00124

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "36.27"
    },
    "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": 40,
            "rows_produced_per_join": 40,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "4.27",
              "eval_cost": "4.00",
              "prefix_cost": "8.27",
              "data_read_per_join": "640"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (96762,96763,96764,96765,96766,96771,96772,96775,96776,96777,96985,96986,96987,96988,96989,96990,96991,96992,96993,96994,96995,96996,96997,96999))"
          }
        },
        {
          "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": 40,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "10.00",
              "eval_cost": "4.00",
              "prefix_cost": "22.27",
              "data_read_per_join": "640"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        },
        {
          "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": 2,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "10.00",
              "eval_cost": "0.20",
              "prefix_cost": "36.27",
              "data_read_per_join": "5K"
            },
            "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')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
96762 7302M
96763 7302M
96764 7301,7151M
96765 7304M
96766 7304M
96771 7302M
96772 7302M
96775 7301,7151M
96776 7304M
96777 7304M
96985 7303,7161M
96986 7303,7161M
96987 7303,7161M
96988 7303,7161M
96989 7303,7161M
96990 7303,7161M
96991 7303,7161M
96992 7303,7161M
96993 7303,7161M
96994 7303,7161M
96995 7303,7161M
96996 7303,7161M
96997 7303,7161M
96999 7303,7161M