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 = 7230 
WHERE 
  cscart_products_categories.product_id IN (
    99846, 99847, 99848, 99849, 99850, 99851, 
    99852, 99853, 99854, 99855, 99856, 
    99857, 99858, 99859, 99860, 99861, 
    99862, 99863, 99864, 99865, 99866, 
    99867, 99868, 99869, 99870, 99871, 
    99872, 99873, 99874, 99875, 99876, 
    99877, 99878, 99879, 99880, 99881, 
    99882, 99883, 99884, 99893, 99894, 
    99895, 99896, 99897, 99898, 99899, 
    99900, 99901, 99902, 99903, 99904, 
    99905, 99906, 99907, 99908, 99909, 
    99910, 99911, 99912, 99913, 99914, 
    99915, 99916, 99917, 99918, 99932, 
    99933, 99934, 99935, 99936, 99937, 
    99938, 99939, 99940, 99941, 99942, 
    99943, 99944, 99945, 99946, 99947, 
    99948, 99949, 99950, 99951, 99952, 
    99953, 99954, 99955, 99956, 99957, 
    99958, 99959, 99960, 99961, 99962
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01613

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "86.69"
    },
    "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": 96,
            "rows_produced_per_join": 96,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "9.89",
              "eval_cost": "9.60",
              "prefix_cost": "19.49",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (99846,99847,99848,99849,99850,99851,99852,99853,99854,99855,99856,99857,99858,99859,99860,99861,99862,99863,99864,99865,99866,99867,99868,99869,99870,99871,99872,99873,99874,99875,99876,99877,99878,99879,99880,99881,99882,99883,99884,99893,99894,99895,99896,99897,99898,99899,99900,99901,99902,99903,99904,99905,99906,99907,99908,99909,99910,99911,99912,99913,99914,99915,99916,99917,99918,99932,99933,99934,99935,99936,99937,99938,99939,99940,99941,99942,99943,99944,99945,99946,99947,99948,99949,99950,99951,99952,99953,99954,99955,99956,99957,99958,99959,99960,99961,99962))"
          }
        },
        {
          "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": 96,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "24.00",
              "eval_cost": "9.60",
              "prefix_cost": "53.09",
              "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": "24.00",
              "eval_cost": "0.48",
              "prefix_cost": "86.69",
              "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
99846 7231M
99847 7234M
99848 7231M
99849 7234M
99850 7231M
99851 7234M
99852 7231M
99853 7231M
99854 7234M
99855 7231M
99856 7234M
99857 7231M
99858 7234M
99859 7234M
99860 7231M
99861 7234M
99862 7231M
99863 7234M
99864 7234M
99865 7231M
99866 7234M
99867 7231M
99868 7234M
99869 7231M
99870 7234M
99871 7234M
99872 7231M
99873 7234M
99874 7231M
99875 7231M
99876 7234M
99877 7231M
99878 7234M
99879 7231M
99880 7231M
99881 7234M
99882 7231M
99883 7234M
99884 7231M
99893 7234M
99894 7234M
99895 7231M
99896 7231M
99897 7234M
99898 7234M
99899 7231M
99900 7231M
99901 7234M
99902 7234M
99903 7231M
99904 7231M
99905 7234M
99906 7234M
99907 7231M
99908 7231M
99909 7234M
99910 7234M
99911 7231M
99912 7231M
99913 7234M
99914 7234M
99915 7231M
99916 7231M
99917 7234M
99918 7234M
99932 7234M
99933 7231M
99934 7234M
99935 7231M
99936 7231M
99937 7231M
99938 7234M
99939 7231M
99940 7234M
99941 7231M
99942 7234M
99943 7231M
99944 7231M
99945 7231M
99946 7231M
99947 7231M
99948 7234M
99949 7231M
99950 7234M
99951 7231M
99952 7231M
99953 7231M
99954 7231M
99955 7231M
99956 7234M
99957 7231M
99958 7234M
99959 7231M
99960 7231M
99961 7231M
99962 7234M