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 = 7211 
WHERE 
  cscart_products_categories.product_id IN (
    99115, 99116, 99118, 99119, 99122, 99124, 
    99126, 99129, 99130, 99132, 99134, 
    99143, 99163, 99164, 99166, 99172, 
    99173, 99175, 99178, 99180, 99184, 
    99192, 99194, 99197
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00117

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "32.06"
    },
    "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": 56,
            "rows_produced_per_join": 56,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "5.88",
              "eval_cost": "5.60",
              "prefix_cost": "11.48",
              "data_read_per_join": "896"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (99115,99116,99118,99119,99122,99124,99126,99129,99130,99132,99134,99143,99163,99164,99166,99172,99173,99175,99178,99180,99184,99192,99194,99197))"
          }
        },
        {
          "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": "14.00",
              "eval_cost": "0.28",
              "prefix_cost": "31.08",
              "data_read_per_join": "7K"
            },
            "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": 2,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "0.70",
              "eval_cost": "0.28",
              "prefix_cost": "32.06",
              "data_read_per_join": "44"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
99115 7320,7260M
99116 7320,7260M
99118 7320,7260M
99119 7320,7260M
99122 7345,7347,7259M
99124 7345,7347,7259M
99126 7345,7347,7259M
99129 7345,7347,7259M
99130 7320,7260M
99132 7320,7260M
99134 7320,7260M
99143 7320,7260M
99163 7345,7347,7259M
99164 7320,7260M
99166 7320,7260M
99172 7345,7347,7259M
99173 7320,7260M
99175 7320,7260M
99178 7345,7347,7259M
99180 7320,7260M
99184 7345,7347,7259M
99192 7320,7260M
99194 7320,7260M
99197 7320,7260M