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, 97000, 97001, 
    97002, 97003, 97004, 97005, 97006, 
    97007, 97008, 97009, 97010, 97820, 
    97821, 97829, 97830, 97831, 97832, 
    98039, 98258, 98259, 98260, 98261, 
    98262, 98263
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01506

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "76.79"
    },
    "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": 85,
            "rows_produced_per_join": 85,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "8.79",
              "eval_cost": "8.50",
              "prefix_cost": "17.29",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (96762,96763,96764,96765,96766,96771,96772,96775,96776,96777,96985,96986,96987,96988,96989,96990,96991,96992,96993,96994,96995,96996,96997,96999,97000,97001,97002,97003,97004,97005,97006,97007,97008,97009,97010,97820,97821,97829,97830,97831,97832,98039,98258,98259,98260,98261,98262,98263))"
          }
        },
        {
          "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": 85,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "21.25",
              "eval_cost": "8.50",
              "prefix_cost": "47.04",
              "data_read_per_join": "1K"
            },
            "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": 4,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "21.25",
              "eval_cost": "0.43",
              "prefix_cost": "76.79",
              "data_read_per_join": "11K"
            },
            "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 7151M,7301
96765 7304M
96766 7304M
96771 7302M
96772 7302M
96775 7151M,7301
96776 7304M
96777 7304M
96985 7161M,7303
96986 7161M,7303
96987 7161M,7303
96988 7303,7161M
96989 7303,7161M
96990 7303,7161M
96991 7303,7161M
96992 7303,7161M
96993 7303,7161M
96994 7161M,7303
96995 7161M,7303
96996 7161M,7303
96997 7161M,7303
96999 7161M,7303
97000 7303,7161M
97001 7303,7161M
97002 7303,7161M
97003 7161M,7303
97004 7161M,7303
97005 7303,7161M
97006 7303,7161M
97007 7303,7161M
97008 7303,7161M
97009 7303,7161M
97010 7303,7161M
97820 7301,7151M
97821 7151M,7301
97829 7302M
97830 7302M
97831 7161M,7303
97832 7303,7161M
98039 7304M
98258 7301,7151M
98259 7301,7151M
98260 7301,7151M
98261 7301,7151M
98262 7301,7151M
98263 7301,7151M