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 = 7228 
WHERE 
  cscart_products_categories.product_id IN (
    99765, 99766, 99767, 99768, 99769, 99770, 
    99771, 99772, 99773, 99774, 99775, 
    99776, 99777, 99778, 99779, 99780, 
    99781, 99782, 99783, 99784, 99785, 
    99786, 99787, 99788, 99789, 99790, 
    99791, 99792, 99793, 99794
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00145

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "27.27"
    },
    "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": 30,
            "rows_produced_per_join": 30,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "3.27",
              "eval_cost": "3.00",
              "prefix_cost": "6.27",
              "data_read_per_join": "480"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (99765,99766,99767,99768,99769,99770,99771,99772,99773,99774,99775,99776,99777,99778,99779,99780,99781,99782,99783,99784,99785,99786,99787,99788,99789,99790,99791,99792,99793,99794))"
          }
        },
        {
          "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": 30,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "7.50",
              "eval_cost": "3.00",
              "prefix_cost": "16.77",
              "data_read_per_join": "480"
            },
            "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": 1,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "7.50",
              "eval_cost": "0.15",
              "prefix_cost": "27.27",
              "data_read_per_join": "3K"
            },
            "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
99765 7229M
99766 7229M
99767 7229M
99768 7229M
99769 7229M
99770 7229M
99771 7229M
99772 7229M
99773 7229M
99774 7229M
99775 7229M
99776 7229M
99777 7229M
99778 7229M
99779 7229M
99780 7229M
99781 7229M
99782 7229M
99783 7229M
99784 7229M
99785 7229M
99786 7229M
99787 7229M
99788 7229M
99789 7229M
99790 7229M
99791 7229M
99792 7229M
99793 7229M
99794 7229M