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 (
    99554, 99555, 99556, 99557, 99574, 99575, 
    99576, 100161, 100162, 100163, 100164, 
    100165, 100166, 100167, 100168, 101637, 
    101638, 101669, 101670, 101672, 101673, 
    101674, 101675, 101676, 101677, 101688, 
    101689, 101690, 101691, 101692
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01655

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 (99554,99555,99556,99557,99574,99575,99576,100161,100162,100163,100164,100165,100166,100167,100168,101637,101638,101669,101670,101672,101673,101674,101675,101676,101677,101688,101689,101690,101691,101692))"
          }
        },
        {
          "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
99554 7208M,7241,7309,7346
99555 7208M,7241,7309,7346
99556 7208M,7241,7309,7346
99557 7208M,7241,7309,7346
99574 7208M,7241,7309,7346
99575 7208M,7241,7309,7346
99576 7208M,7241,7309,7346
100161 7208M,7241,7309,7346
100162 7208M,7241,7309,7346
100163 7208M,7241,7309,7346
100164 7208M,7241,7309,7346
100165 7208M,7241,7309,7346
100166 7208M,7241,7309,7346
100167 7208M,7241,7309,7346
100168 7208M,7241,7309,7346
101637 7208M,7241,7309,7346
101638 7208M,7241,7309,7346
101669 7208M,7241,7309,7346
101670 7208M,7241,7309,7346
101672 7208M,7241,7309,7346
101673 7208M,7241,7309,7346
101674 7208M,7241,7309,7346
101675 7208M,7241,7309,7346
101676 7208M,7241,7309,7346
101677 7208M,7241,7309,7346
101688 7208M,7241,7309,7346
101689 7208M,7241,7309,7346
101690 7208M,7241,7309,7346
101691 7208M,7241,7309,7346
101692 7208M,7241,7309,7346