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, 98264, 98265, 98274, 
    98275, 98276, 98277, 98278, 98279, 
    98280, 98281, 98282, 98283, 98284, 
    98285, 98286, 98287, 98288, 98289, 
    98290, 98291, 98292, 98293, 98294, 
    98295, 98296, 98297, 98298, 98299, 
    98300, 98301, 98302, 98303, 98304, 
    98305, 98306, 98307, 98308, 98309, 
    98310, 98311, 98312, 98313, 98314, 
    98315, 98316, 98317, 98318, 98319
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.02084

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "130.10"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "6.18"
      },
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "ALL",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "rows_examined_per_scan": 208,
            "rows_produced_per_join": 8,
            "filtered": "4.00",
            "cost_info": {
              "read_cost": "20.72",
              "eval_cost": "0.83",
              "prefix_cost": "21.55",
              "data_read_per_join": "21K"
            },
            "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": "cscart_products_categories",
            "access_type": "ref",
            "possible_keys": [
              "PRIMARY",
              "link_type",
              "pt"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "nuie_scalesta_net.cscart_categories.category_id"
            ],
            "rows_examined_per_scan": 117,
            "rows_produced_per_join": 6,
            "filtered": "0.63",
            "cost_info": {
              "read_cost": "2.33",
              "eval_cost": "0.62",
              "prefix_cost": "121.75",
              "data_read_per_join": "98"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (96762,96763,96764,96765,96766,96771,96772,96775,96776,96777,96985,96986,96987,96988,96989,96990,96991,96992,96993,96994,96995,96996,96997,96999,97000,97001,97002,97003,97004,97005,97006,97007,97008,97009,97010,97820,97821,97829,97830,97831,97832,98039,98258,98259,98260,98261,98262,98263,98264,98265,98274,98275,98276,98277,98278,98279,98280,98281,98282,98283,98284,98285,98286,98287,98288,98289,98290,98291,98292,98293,98294,98295,98296,98297,98298,98299,98300,98301,98302,98303,98304,98305,98306,98307,98308,98309,98310,98311,98312,98313,98314,98315,98316,98317,98318,98319))"
          }
        },
        {
          "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": "1.55",
              "eval_cost": "0.62",
              "prefix_cost": "123.92",
              "data_read_per_join": "98"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

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 7161M,7303
96989 7161M,7303
96990 7161M,7303
96991 7161M,7303
96992 7161M,7303
96993 7161M,7303
96994 7161M,7303
96995 7161M,7303
96996 7161M,7303
96997 7161M,7303
96999 7161M,7303
97000 7161M,7303
97001 7161M,7303
97002 7161M,7303
97003 7161M,7303
97004 7161M,7303
97005 7161M,7303
97006 7161M,7303
97007 7161M,7303
97008 7161M,7303
97009 7161M,7303
97010 7161M,7303
97820 7151M,7301
97821 7151M,7301
97829 7302M
97830 7302M
97831 7161M,7303
97832 7161M,7303
98039 7304M
98258 7151M,7301
98259 7151M,7301
98260 7151M,7301
98261 7151M,7301
98262 7151M,7301
98263 7151M,7301
98264 7151M,7301
98265 7151M,7301
98274 7302M
98275 7302M
98276 7302M
98277 7302M
98278 7302M
98279 7302M
98280 7302M
98281 7302M
98282 7302M
98283 7302M
98284 7302M
98285 7302M
98286 7302M
98287 7302M
98288 7302M
98289 7302M
98290 7161M,7303
98291 7161M,7303
98292 7161M,7303
98293 7161M,7303
98294 7161M,7303
98295 7161M,7303
98296 7161M,7303
98297 7161M,7303
98298 7161M,7303
98299 7161M,7303
98300 7161M,7303
98301 7161M,7303
98302 7161M,7303
98303 7161M,7303
98304 7161M,7303
98305 7161M,7303
98306 7161M,7303
98307 7161M,7303
98308 7161M,7303
98309 7161M,7303
98310 7161M,7303
98311 7161M,7303
98312 7161M,7303
98313 7161M,7303
98314 7304M
98315 7304M
98316 7304M
98317 7304M
98318 7304M
98319 7304M