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 = 7230 
WHERE 
  cscart_products_categories.product_id IN (
    99933, 99934, 99935, 99936, 99937, 99938, 
    99939, 99940, 99941, 99942, 99943, 
    99944, 99945, 99946, 99947, 99948, 
    99949, 99950, 99951, 99952, 99953, 
    99954, 99955, 99956, 99957, 99958, 
    99959, 99960, 99961, 99962
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00130

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 (99933,99934,99935,99936,99937,99938,99939,99940,99941,99942,99943,99944,99945,99946,99947,99948,99949,99950,99951,99952,99953,99954,99955,99956,99957,99958,99959,99960,99961,99962))"
          }
        },
        {
          "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
99933 7231M
99934 7234M
99935 7231M
99936 7231M
99937 7231M
99938 7234M
99939 7231M
99940 7234M
99941 7231M
99942 7234M
99943 7231M
99944 7231M
99945 7231M
99946 7231M
99947 7231M
99948 7234M
99949 7231M
99950 7234M
99951 7231M
99952 7231M
99953 7231M
99954 7231M
99955 7231M
99956 7234M
99957 7231M
99958 7234M
99959 7231M
99960 7231M
99961 7231M
99962 7234M