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 = 7303 
WHERE 
  cscart_products_categories.product_id IN (
    92595, 92596, 94707, 94708, 96739, 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, 97831, 
    97832, 98290, 98291, 98292, 98293, 
    98294, 98295, 98296, 98297, 98298, 
    98299, 98300, 98301, 98302, 98303, 
    98304, 98305
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01555

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "86.69"
    },
    "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": 96,
            "rows_produced_per_join": 96,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "9.89",
              "eval_cost": "9.60",
              "prefix_cost": "19.49",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (92595,92596,94707,94708,96739,96985,96986,96987,96988,96989,96990,96991,96992,96993,96994,96995,96996,96997,96999,97000,97001,97002,97003,97004,97005,97006,97007,97008,97009,97010,97831,97832,98290,98291,98292,98293,98294,98295,98296,98297,98298,98299,98300,98301,98302,98303,98304,98305))"
          }
        },
        {
          "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": 96,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "24.00",
              "eval_cost": "9.60",
              "prefix_cost": "53.09",
              "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": "24.00",
              "eval_cost": "0.48",
              "prefix_cost": "86.69",
              "data_read_per_join": "12K"
            },
            "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
92595 7161M,7303 0
92596 7161M,7303 0
94707 7303,7161M 0
94708 7303,7161M 0
96739 7161M,7303 0
96985 7161M,7303 0
96986 7303,7161M 0
96987 7303,7161M 0
96988 7303,7161M 0
96989 7303,7161M 0
96990 7303,7161M 0
96991 7303,7161M 0
96992 7161M,7303 0
96993 7161M,7303 0
96994 7161M,7303 0
96995 7161M,7303 0
96996 7161M,7303 0
96997 7161M,7303 0
96999 7161M,7303 0
97000 7161M,7303 0
97001 7161M,7303 0
97002 7303,7161M 0
97003 7303,7161M 0
97004 7303,7161M 0
97005 7303,7161M 0
97006 7303,7161M 0
97007 7303,7161M 0
97008 7161M,7303 0
97009 7161M,7303 0
97010 7303,7161M 0
97831 7303,7161M 0
97832 7303,7161M 0
98290 7303,7161M 0
98291 7303,7161M 0
98292 7303,7161M 0
98293 7303,7161M 0
98294 7303,7161M 0
98295 7161M,7303 0
98296 7161M,7303 0
98297 7161M,7303 0
98298 7161M,7303 0
98299 7161M,7303 0
98300 7303,7161M 0
98301 7161M,7303 0
98302 7161M,7303 0
98303 7303,7161M 0
98304 7303,7161M 0
98305 7161M,7303 0