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 = 7204 
WHERE 
  cscart_products_categories.product_id IN (
    99086, 99087, 99088, 99089, 99090, 99091, 
    99092, 99093, 99094, 99095, 99096, 
    99097, 99098, 99099, 99100, 99101, 
    99102, 99103, 99104, 99105, 99106, 
    99107, 99108, 99109, 99114, 99213, 
    99214, 99215, 99234, 99235, 99236, 
    99237, 99238, 99240, 99264, 99265, 
    99266, 99268, 99269
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00142

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "47.98"
    },
    "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": 53,
            "rows_produced_per_join": 53,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "5.58",
              "eval_cost": "5.30",
              "prefix_cost": "10.88",
              "data_read_per_join": "848"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (99086,99087,99088,99089,99090,99091,99092,99093,99094,99095,99096,99097,99098,99099,99100,99101,99102,99103,99104,99105,99106,99107,99108,99109,99114,99213,99214,99215,99234,99235,99236,99237,99238,99240,99264,99265,99266,99268,99269))"
          }
        },
        {
          "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": 53,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "13.25",
              "eval_cost": "5.30",
              "prefix_cost": "29.43",
              "data_read_per_join": "848"
            },
            "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": 2,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "13.25",
              "eval_cost": "0.27",
              "prefix_cost": "47.98",
              "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')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
99086 7255M
99087 7255M
99088 7255M
99089 7255M
99090 7255M
99091 7255M
99092 7255M
99093 7255M
99094 7255M
99095 7255M
99096 7255M
99097 7255M
99098 7255M
99099 7255M
99100 7255M
99101 7255M
99102 7255M
99103 7255M
99104 7255M
99105 7255M
99106 7255M
99107 7255M
99108 7255M
99109 7255M
99114 7262,7256M
99213 7255M
99214 7262,7256M
99215 7262,7256M
99234 7262,7256M
99235 7262,7256M
99236 7262,7256M
99237 7262,7256M
99238 7262,7256M
99240 7262,7256M
99264 7262,7256M
99265 7262,7256M
99266 7262,7256M
99268 7262,7256M
99269 7262,7256M