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 = 7184 
WHERE 
  cscart_products_categories.product_id IN (
    99518, 99528, 99562, 99563, 99564, 99565, 
    99653, 99654, 99655, 99656, 99657, 
    99658, 99659, 99660, 99661, 99662, 
    99663, 99664, 99665, 99666, 99667, 
    99668, 100144, 100145, 100146, 100147, 
    100148, 100149, 100292, 100293
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00145

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "27.52"
    },
    "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": 48,
            "rows_produced_per_join": 48,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "5.08",
              "eval_cost": "4.80",
              "prefix_cost": "9.88",
              "data_read_per_join": "768"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (99518,99528,99562,99563,99564,99565,99653,99654,99655,99656,99657,99658,99659,99660,99661,99662,99663,99664,99665,99666,99667,99668,100144,100145,100146,100147,100148,100149,100292,100293))"
          }
        },
        {
          "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": "12.00",
              "eval_cost": "0.24",
              "prefix_cost": "26.68",
              "data_read_per_join": "6K"
            },
            "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": "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": 2,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "0.60",
              "eval_cost": "0.24",
              "prefix_cost": "27.52",
              "data_read_per_join": "38"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
99518 7313,7338,7219M
99528 7185M
99562 7185M
99563 7185M
99564 7185M
99565 7185M
99653 7337,7217M
99654 7337,7217M
99655 7337,7217M
99656 7337,7217M
99657 7337,7217M
99658 7337,7217M
99659 7337,7217M
99660 7337,7217M
99661 7337,7217M
99662 7337,7217M
99663 7337,7217M
99664 7337,7217M
99665 7337,7217M
99666 7337,7217M
99667 7337,7217M
99668 7337,7217M
100144 7185M
100145 7188M
100146 7186M
100147 7185M
100148 7186M
100149 7185M
100292 7186M
100293 7185M