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 = 7201 
WHERE 
  cscart_products_categories.product_id IN (
    99478, 99479, 99480, 99481, 99487, 99488, 
    99489, 99490, 99558, 99559, 99560, 
    99566, 99567, 99568, 99569, 99577, 
    99578, 99579, 99648, 99649, 99650, 
    99651, 99652, 100139, 100140, 100141, 
    100142, 100157, 100158, 100159, 100160, 
    100212, 100213, 100214, 100215, 100216, 
    100649, 100650, 100651, 100652, 100653, 
    101508, 101660, 101661, 101662, 101663, 
    101664, 101665
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00136

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "27.52"
    },
    "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": 48,
            "rows_produced_per_join": 48,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "5.08",
              "eval_cost": "4.80",
              "prefix_cost": "9.88",
              "data_read_per_join": "768"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (99478,99479,99480,99481,99487,99488,99489,99490,99558,99559,99560,99566,99567,99568,99569,99577,99578,99579,99648,99649,99650,99651,99652,100139,100140,100141,100142,100157,100158,100159,100160,100212,100213,100214,100215,100216,100649,100650,100651,100652,100653,101508,101660,101661,101662,101663,101664,101665))"
          }
        },
        {
          "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": "12.00",
              "eval_cost": "0.24",
              "prefix_cost": "26.68",
              "data_read_per_join": "6K"
            },
            "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": 2,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "0.60",
              "eval_cost": "0.24",
              "prefix_cost": "27.52",
              "data_read_per_join": "38"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
99478 7201M 0
99479 7201M 0
99480 7201M 0
99481 7201M 0
99487 7201M 0
99488 7201M 0
99489 7201M 0
99490 7201M 0
99558 7201M 0
99559 7201M 0
99560 7201M 0
99566 7201M 0
99567 7201M 0
99568 7201M 0
99569 7201M 0
99577 7201M 0
99578 7201M 0
99579 7201M 0
99648 7201M 0
99649 7201M 0
99650 7201M 0
99651 7201M 0
99652 7201M 0
100139 7201M 0
100140 7201M 0
100141 7201M 0
100142 7201M 0
100157 7201M 0
100158 7201M 0
100159 7201M 0
100160 7201M 0
100212 7201M 0
100213 7201M 0
100214 7201M 0
100215 7201M 0
100216 7201M 0
100649 7201M 0
100650 7201M 0
100651 7201M 0
100652 7201M 0
100653 7201M 0
101508 7201M 0
101660 7201M 0
101661 7201M 0
101662 7201M 0
101663 7201M 0
101664 7201M 0
101665 7201M 0