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 = 7148 
WHERE 
  cscart_products_categories.product_id IN (
    99342, 99343, 99404, 99405, 99406, 99407, 
    99408, 99409, 99410, 99411, 99422, 
    99423, 99424, 99425, 99426, 99427, 
    99428, 99429, 99430, 99431, 99432, 
    99433, 99434, 99435, 99436, 99437, 
    99491, 99492, 99493, 99494, 99495, 
    99496, 99497, 99498, 99499, 99500, 
    99501, 99502, 99503, 99504, 99505, 
    99506, 99508, 99509, 99510, 99512, 
    99513, 99514
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00170

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "62.72"
    },
    "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": 110,
            "rows_produced_per_join": 110,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "11.30",
              "eval_cost": "11.00",
              "prefix_cost": "22.30",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (99342,99343,99404,99405,99406,99407,99408,99409,99410,99411,99422,99423,99424,99425,99426,99427,99428,99429,99430,99431,99432,99433,99434,99435,99436,99437,99491,99492,99493,99494,99495,99496,99497,99498,99499,99500,99501,99502,99503,99504,99505,99506,99508,99509,99510,99512,99513,99514))"
          }
        },
        {
          "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": 5,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "27.50",
              "eval_cost": "0.55",
              "prefix_cost": "60.80",
              "data_read_per_join": "14K"
            },
            "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": 5,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "1.38",
              "eval_cost": "0.55",
              "prefix_cost": "62.72",
              "data_read_per_join": "88"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
99342 7194M
99343 7194M
99404 7263M
99405 7263M
99406 7263M
99407 7263M
99408 7263M
99409 7263M
99410 7263M
99411 7263M
99422 7241,7309,7346,7208M
99423 7241,7309,7346,7208M
99424 7241,7309,7346,7208M
99425 7241,7309,7346,7208M
99426 7241,7309,7346,7208M
99427 7241,7309,7346,7208M
99428 7241,7309,7346,7208M
99429 7241,7309,7346,7208M
99430 7241,7309,7346,7208M
99431 7241,7309,7346,7208M
99432 7241,7309,7346,7208M
99433 7241,7309,7346,7208M
99434 7241,7309,7346,7208M
99435 7241,7309,7346,7208M
99436 7241,7309,7346,7208M
99437 7241,7309,7346,7208M
99491 7194M
99492 7194M
99493 7194M
99494 7194M
99495 7194M
99496 7194M
99497 7194M
99498 7194M
99499 7194M
99500 7194M
99501 7194M
99502 7194M
99503 7194M
99504 7194M
99505 7194M
99506 7194M
99508 7341,7342,7343,7157M
99509 7313,7338,7219M
99510 7313,7338,7219M
99512 7341,7342,7343,7157M
99513 7313,7338,7219M
99514 7313,7338,7219M