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 = 7166 
WHERE 
  cscart_products_categories.product_id IN (
    96917, 96918, 96919, 96981, 96982, 96983, 
    96984, 96998, 98538, 98539, 98540, 
    98541, 98542, 98543, 98544, 98545, 
    98546, 98547, 98548, 98549, 100923, 
    100924, 100925, 100926
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00133

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "52.48"
    },
    "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": 58,
            "rows_produced_per_join": 58,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "6.08",
              "eval_cost": "5.80",
              "prefix_cost": "11.88",
              "data_read_per_join": "928"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (96917,96918,96919,96981,96982,96983,96984,96998,98538,98539,98540,98541,98542,98543,98544,98545,98546,98547,98548,98549,100923,100924,100925,100926))"
          }
        },
        {
          "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": 58,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "14.50",
              "eval_cost": "5.80",
              "prefix_cost": "32.18",
              "data_read_per_join": "928"
            },
            "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": "14.50",
              "eval_cost": "0.29",
              "prefix_cost": "52.48",
              "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')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
96917 7166M 0
96918 7183,7283,7167M
96919 7183,7283,7167M
96981 7166M 0
96982 7166M 0
96983 7166M 0
96984 7166M 0
96998 7183,7283,7167M
98538 7183,7283,7167M
98539 7183,7283,7167M
98540 7183,7283,7167M
98541 7183,7283,7167M
98542 7183,7283,7167M
98543 7183,7283,7167M
98544 7183,7283,7167M
98545 7183,7283,7167M
98546 7183,7283,7167M
98547 7183,7283,7167M
98548 7183,7283,7167M
98549 7183,7283,7167M
100923 7319,7193M
100924 7319,7193M
100925 7319,7193M
100926 7319,7193M