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 = 7143 
WHERE 
  cscart_products_categories.product_id IN (
    96756, 96757, 96758, 96759, 96760, 96761, 
    96762, 96763, 96764, 96765, 96766, 
    96767, 96768, 96769, 96770, 96771, 
    96772, 96773, 96774, 96775, 96776, 
    96777, 96788, 96789, 96790, 96985, 
    96986, 96987, 96988, 96989, 96990, 
    96991, 96992, 96993, 96994, 96995, 
    96996, 96997, 96999, 97000, 97001, 
    97002, 97003, 97004, 97005, 97006, 
    97007, 97008
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01972

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "69.59"
    },
    "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": 77,
            "rows_produced_per_join": 77,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "7.99",
              "eval_cost": "7.70",
              "prefix_cost": "15.69",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (96756,96757,96758,96759,96760,96761,96762,96763,96764,96765,96766,96767,96768,96769,96770,96771,96772,96773,96774,96775,96776,96777,96788,96789,96790,96985,96986,96987,96988,96989,96990,96991,96992,96993,96994,96995,96996,96997,96999,97000,97001,97002,97003,97004,97005,97006,97007,97008))"
          }
        },
        {
          "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": 77,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "19.25",
              "eval_cost": "7.70",
              "prefix_cost": "42.64",
              "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": 3,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "19.25",
              "eval_cost": "0.39",
              "prefix_cost": "69.59",
              "data_read_per_join": "10K"
            },
            "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
96756 7302M
96757 7302M
96758 7151M,7301
96759 7151M,7301
96760 7304M
96761 7304M
96762 7302M
96763 7302M
96764 7151M,7301
96765 7304M
96766 7304M
96767 7145M
96768 7146M
96769 7146M
96770 7147M
96771 7302M
96772 7302M
96773 7326M
96774 7326M
96775 7301,7151M
96776 7304M
96777 7304M
96788 7146M
96789 7305,7160M
96790 7305,7160M
96985 7303,7161M
96986 7303,7161M
96987 7303,7161M
96988 7161M,7303
96989 7161M,7303
96990 7303,7161M
96991 7161M,7303
96992 7161M,7303
96993 7161M,7303
96994 7161M,7303
96995 7161M,7303
96996 7161M,7303
96997 7303,7161M
96999 7303,7161M
97000 7161M,7303
97001 7161M,7303
97002 7303,7161M
97003 7161M,7303
97004 7303,7161M
97005 7303,7161M
97006 7303,7161M
97007 7303,7161M
97008 7303,7161M