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 (
    99270, 99271, 99272, 99273, 99274, 99275, 
    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 0.01477

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "84.89"
    },
    "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": 94,
            "rows_produced_per_join": 94,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "9.69",
              "eval_cost": "9.40",
              "prefix_cost": "19.09",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (99270,99271,99272,99273,99274,99275,99276,99277,99278,99279,99280,99281,99324,99325,99326,99327,99328,99329,99344,99345,99422,99423,99424,99425,99426,99427,99428,99429,99430,99431))"
          }
        },
        {
          "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": 94,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "23.50",
              "eval_cost": "9.40",
              "prefix_cost": "51.99",
              "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": "23.50",
              "eval_cost": "0.47",
              "prefix_cost": "84.89",
              "data_read_per_join": "12K"
            },
            "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
99270 7258M
99271 7347,7259M,7345
99272 7260M,7320
99273 7260M,7320
99274 7260M,7320
99275 7349,7261M
99276 7320,7260M
99277 7320,7260M
99278 7320,7260M
99279 7349,7261M
99280 7345,7259M,7347
99281 7345,7347,7259M
99324 7241,7309,7346,7208M
99325 7309,7208M,7346,7241
99326 7208M,7241,7309,7346
99327 7346,7241,7208M,7309
99328 7346,7208M,7241,7309
99329 7346,7208M,7241,7309
99344 7260M,7320
99345 7349,7261M
99422 7208M,7346,7309,7241
99423 7309,7346,7241,7208M
99424 7309,7346,7241,7208M
99425 7208M,7309,7241,7346
99426 7208M,7346,7241,7309
99427 7241,7208M,7346,7309
99428 7208M,7241,7346,7309
99429 7309,7346,7208M,7241
99430 7309,7346,7208M,7241
99431 7309,7346,7208M,7241