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 = 7240 
WHERE 
  cscart_products_categories.product_id IN (
    99433, 99434, 99435, 99436, 99437, 99529, 
    99530, 99531, 99532, 99533, 99534, 
    99535, 99536, 99537, 99538, 99539, 
    99540, 99541, 99542, 99543, 99544, 
    99545, 99546, 99547, 99548, 99549, 
    99550, 99551, 99552, 99553
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01459

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "108.30"
    },
    "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": 120,
            "rows_produced_per_join": 120,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "12.30",
              "eval_cost": "12.00",
              "prefix_cost": "24.30",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (99433,99434,99435,99436,99437,99529,99530,99531,99532,99533,99534,99535,99536,99537,99538,99539,99540,99541,99542,99543,99544,99545,99546,99547,99548,99549,99550,99551,99552,99553))"
          }
        },
        {
          "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": 120,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "30.00",
              "eval_cost": "12.00",
              "prefix_cost": "66.30",
              "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": 6,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "30.00",
              "eval_cost": "0.60",
              "prefix_cost": "108.30",
              "data_read_per_join": "15K"
            },
            "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
99433 7208M,7241,7309,7346
99434 7208M,7241,7309,7346
99435 7208M,7241,7309,7346
99436 7208M,7241,7309,7346
99437 7208M,7241,7309,7346
99529 7208M,7241,7309,7346
99530 7208M,7241,7309,7346
99531 7208M,7241,7309,7346
99532 7208M,7241,7309,7346
99533 7208M,7241,7309,7346
99534 7208M,7241,7309,7346
99535 7208M,7241,7309,7346
99536 7208M,7241,7309,7346
99537 7208M,7241,7309,7346
99538 7208M,7241,7309,7346
99539 7208M,7241,7309,7346
99540 7208M,7241,7309,7346
99541 7208M,7241,7309,7346
99542 7208M,7241,7309,7346
99543 7208M,7241,7309,7346
99544 7208M,7241,7309,7346
99545 7208M,7241,7309,7346
99546 7208M,7241,7309,7346
99547 7208M,7241,7309,7346
99548 7208M,7241,7309,7346
99549 7208M,7241,7309,7346
99550 7208M,7241,7309,7346
99551 7208M,7241,7309,7346
99552 7208M,7241,7309,7346
99553 7208M,7241,7309,7346