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 = 7344 
WHERE 
  cscart_products_categories.product_id IN (
    99111, 99122, 99124, 99126, 99129, 99163, 
    99172, 99178, 99184, 99204, 99207, 
    99223, 99224, 99225, 99226, 99228, 
    99229, 99244, 99253, 99260, 99271, 
    99280, 99281, 100388
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01574

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "65.08"
    },
    "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": 72,
            "rows_produced_per_join": 72,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "7.49",
              "eval_cost": "7.20",
              "prefix_cost": "14.69",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (99111,99122,99124,99126,99129,99163,99172,99178,99184,99204,99207,99223,99224,99225,99226,99228,99229,99244,99253,99260,99271,99280,99281,100388))"
          }
        },
        {
          "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": 72,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "18.00",
              "eval_cost": "7.20",
              "prefix_cost": "39.89",
              "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": 3,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "18.00",
              "eval_cost": "0.36",
              "prefix_cost": "65.09",
              "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')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
99111 7347,7259M,7345
99122 7259M,7345,7347
99124 7345,7347,7259M
99126 7345,7259M,7347
99129 7345,7259M,7347
99163 7345,7259M,7347
99172 7345,7347,7259M
99178 7345,7259M,7347
99184 7347,7345,7259M
99204 7347,7259M,7345
99207 7347,7259M,7345
99223 7347,7259M,7345
99224 7347,7345,7259M
99225 7347,7259M,7345
99226 7347,7259M,7345
99228 7345,7347,7259M
99229 7345,7347,7259M
99244 7259M,7347,7345
99253 7259M,7347,7345
99260 7347,7345,7259M
99271 7345,7347,7259M
99280 7345,7259M,7347
99281 7345,7259M,7347
100388 7345,7259M,7347