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, 100389, 100432, 
    100671, 100672, 100673
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01934

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "78.59"
    },
    "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": 87,
            "rows_produced_per_join": 87,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "8.99",
              "eval_cost": "8.70",
              "prefix_cost": "17.69",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (99111,99122,99124,99126,99129,99163,99172,99178,99184,99204,99207,99223,99224,99225,99226,99228,99229,99244,99253,99260,99271,99280,99281,100388,100389,100432,100671,100672,100673))"
          }
        },
        {
          "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": 87,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "21.75",
              "eval_cost": "8.70",
              "prefix_cost": "48.14",
              "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": "21.75",
              "eval_cost": "0.44",
              "prefix_cost": "78.59",
              "data_read_per_join": "11K"
            },
            "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 7259M,7345,7347
99122 7259M,7345,7347
99124 7345,7259M,7347
99126 7347,7345,7259M
99129 7347,7345,7259M
99163 7347,7345,7259M
99172 7347,7345,7259M
99178 7345,7259M,7347
99184 7347,7345,7259M
99204 7347,7345,7259M
99207 7347,7345,7259M
99223 7259M,7345,7347
99224 7259M,7347,7345
99225 7259M,7347,7345
99226 7347,7345,7259M
99228 7345,7259M,7347
99229 7345,7259M,7347
99244 7347,7345,7259M
99253 7347,7345,7259M
99260 7347,7345,7259M
99271 7347,7345,7259M
99280 7347,7259M,7345
99281 7347,7345,7259M
100388 7259M,7347,7345
100389 7345,7347,7259M
100432 7345,7259M,7347
100671 7345,7259M,7347
100672 7345,7259M,7347
100673 7345,7259M,7347