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 = 7257 
WHERE 
  cscart_products_categories.product_id IN (
    99276, 99277, 99278, 99279, 99280, 99281, 
    99324, 99325, 99326, 99327, 99328, 
    99329, 99344, 99345, 99422, 99423, 
    99424, 99425, 99426, 99427, 99428, 
    99429, 99430, 99431
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01595

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "74.09"
    },
    "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": 82,
            "rows_produced_per_join": 82,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "8.49",
              "eval_cost": "8.20",
              "prefix_cost": "16.69",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (99276,99277,99278,99279,99280,99281,99324,99325,99326,99327,99328,99329,99344,99345,99422,99423,99424,99425,99426,99427,99428,99429,99430,99431))"
          }
        },
        {
          "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": 82,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "20.50",
              "eval_cost": "8.20",
              "prefix_cost": "45.39",
              "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": 4,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "20.50",
              "eval_cost": "0.41",
              "prefix_cost": "74.09",
              "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
99276 7260M,7320
99277 7260M,7320
99278 7260M,7320
99279 7349,7261M
99280 7259M,7345,7347
99281 7345,7347,7259M
99324 7346,7309,7241,7208M
99325 7309,7346,7208M,7241
99326 7208M,7309,7346,7241
99327 7309,7208M,7346,7241
99328 7309,7208M,7346,7241
99329 7309,7208M,7346,7241
99344 7260M,7320
99345 7261M,7349
99422 7208M,7309,7346,7241
99423 7309,7241,7346,7208M
99424 7241,7309,7346,7208M
99425 7241,7208M,7309,7346
99426 7309,7241,7208M,7346
99427 7309,7241,7346,7208M
99428 7346,7208M,7241,7309
99429 7241,7208M,7346,7309
99430 7241,7208M,7346,7309
99431 7241,7208M,7346,7309