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 = 7240 
WHERE 
  cscart_products_categories.product_id IN (
    98876, 98877, 99056, 99057, 99058, 99059, 
    99060, 99061, 99062, 99063, 99064, 
    99065, 99067, 99324, 99325, 99326, 
    99327, 99328, 99329, 99422, 99423, 
    99424, 99425, 99426, 99427, 99428, 
    99429, 99430, 99431, 99432
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00686

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "108.30"
    },
    "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": 120,
            "rows_produced_per_join": 120,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "12.30",
              "eval_cost": "12.00",
              "prefix_cost": "24.30",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (98876,98877,99056,99057,99058,99059,99060,99061,99062,99063,99064,99065,99067,99324,99325,99326,99327,99328,99329,99422,99423,99424,99425,99426,99427,99428,99429,99430,99431,99432))"
          }
        },
        {
          "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": 120,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "30.00",
              "eval_cost": "12.00",
              "prefix_cost": "66.30",
              "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": 6,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "30.00",
              "eval_cost": "0.60",
              "prefix_cost": "108.30",
              "data_read_per_join": "15K"
            },
            "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
98876 7208M,7241,7309,7346
98877 7208M,7241,7309,7346
99056 7208M,7241,7309,7346
99057 7208M,7241,7309,7346
99058 7208M,7241,7309,7346
99059 7208M,7241,7309,7346
99060 7208M,7241,7309,7346
99061 7208M,7241,7309,7346
99062 7208M,7241,7309,7346
99063 7208M,7241,7309,7346
99064 7208M,7241,7309,7346
99065 7208M,7241,7309,7346
99067 7208M,7241,7309,7346
99324 7208M,7241,7309,7346
99325 7208M,7241,7309,7346
99326 7208M,7241,7309,7346
99327 7208M,7241,7309,7346
99328 7208M,7241,7309,7346
99329 7208M,7241,7309,7346
99422 7208M,7241,7309,7346
99423 7208M,7241,7309,7346
99424 7208M,7241,7309,7346
99425 7208M,7241,7309,7346
99426 7208M,7241,7309,7346
99427 7208M,7241,7309,7346
99428 7208M,7241,7309,7346
99429 7208M,7241,7309,7346
99430 7208M,7241,7309,7346
99431 7208M,7241,7309,7346
99432 7208M,7241,7309,7346