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 = 7210 
WHERE 
  cscart_products_categories.product_id IN (
    99271, 99272, 99273, 99274, 99275, 99276, 
    99277, 99278, 99279, 99280, 99281, 
    99324, 99325, 99326, 99327, 99328, 
    99329, 99344, 99345, 99422, 99423, 
    99424, 99425, 99426, 99427, 99428, 
    99429, 99430, 99431, 99432
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00140

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "55.34"
    },
    "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": 97,
            "rows_produced_per_join": 97,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "10.00",
              "eval_cost": "9.70",
              "prefix_cost": "19.70",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (99271,99272,99273,99274,99275,99276,99277,99278,99279,99280,99281,99324,99325,99326,99327,99328,99329,99344,99345,99422,99423,99424,99425,99426,99427,99428,99429,99430,99431,99432))"
          }
        },
        {
          "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": "24.25",
              "eval_cost": "0.49",
              "prefix_cost": "53.65",
              "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')))"
          }
        },
        {
          "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": 4,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "1.21",
              "eval_cost": "0.49",
              "prefix_cost": "55.34",
              "data_read_per_join": "77"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
99271 7345,7347,7259M
99272 7320,7260M
99273 7320,7260M
99274 7320,7260M
99275 7349,7261M
99276 7320,7260M
99277 7320,7260M
99278 7320,7260M
99279 7349,7261M
99280 7345,7347,7259M
99281 7345,7347,7259M
99324 7241,7309,7346,7208M
99325 7241,7309,7346,7208M
99326 7241,7309,7346,7208M
99327 7241,7309,7346,7208M
99328 7241,7309,7346,7208M
99329 7241,7309,7346,7208M
99344 7320,7260M
99345 7349,7261M
99422 7241,7309,7346,7208M
99423 7241,7309,7346,7208M
99424 7241,7309,7346,7208M
99425 7241,7309,7346,7208M
99426 7241,7309,7346,7208M
99427 7241,7309,7346,7208M
99428 7241,7309,7346,7208M
99429 7241,7309,7346,7208M
99430 7241,7309,7346,7208M
99431 7241,7309,7346,7208M
99432 7241,7309,7346,7208M