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 (
    99516, 99517, 99518, 99519, 99520, 99521, 
    99522, 99523, 99524, 99525, 99526, 
    99527, 99529, 99530, 99531, 99532, 
    99533, 99534, 99535, 99536, 99537, 
    99538, 99539, 99540
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00095

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "43.42"
    },
    "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": 76,
            "rows_produced_per_join": 76,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "7.89",
              "eval_cost": "7.60",
              "prefix_cost": "15.49",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (99516,99517,99518,99519,99520,99521,99522,99523,99524,99525,99526,99527,99529,99530,99531,99532,99533,99534,99535,99536,99537,99538,99539,99540))"
          }
        },
        {
          "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": "19.00",
              "eval_cost": "0.38",
              "prefix_cost": "42.09",
              "data_read_per_join": "9K"
            },
            "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": 3,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "0.95",
              "eval_cost": "0.38",
              "prefix_cost": "43.42",
              "data_read_per_join": "60"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
99516 7341,7342,7343,7157M
99517 7313,7338,7219M
99518 7313,7338,7219M
99519 7226,7225M
99520 7226,7225M
99521 7226,7225M
99522 7226,7225M
99523 7226,7225M
99524 7226,7225M
99525 7226,7225M
99526 7226,7225M
99527 7226,7225M
99529 7241,7309,7346,7208M
99530 7241,7309,7346,7208M
99531 7241,7309,7346,7208M
99532 7241,7309,7346,7208M
99533 7241,7309,7346,7208M
99534 7241,7309,7346,7208M
99535 7241,7309,7346,7208M
99536 7241,7309,7346,7208M
99537 7241,7309,7346,7208M
99538 7241,7309,7346,7208M
99539 7241,7309,7346,7208M
99540 7241,7309,7346,7208M