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 = 7185 
WHERE 
  cscart_products_categories.product_id IN (
    99021, 99023, 99025, 99528, 99562, 99563, 
    99564, 99565, 100144, 100147, 100149, 
    100293, 100295, 100483, 100488, 100492, 
    100497, 100537, 100539, 100595, 100597, 
    100612, 100616, 100618, 100619, 100621, 
    100622, 100624, 100626, 100627, 100629, 
    100631, 100633, 100635, 100637, 100639, 
    100641, 100645, 100880, 100881, 100883, 
    100890, 100893, 100894, 100895, 100897, 
    100899, 100906
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00210

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 (99021,99023,99025,99528,99562,99563,99564,99565,100144,100147,100149,100293,100295,100483,100488,100492,100497,100537,100539,100595,100597,100612,100616,100618,100619,100621,100622,100624,100626,100627,100629,100631,100633,100635,100637,100639,100641,100645,100880,100881,100883,100890,100893,100894,100895,100897,100899,100906))"
          }
        },
        {
          "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
99021 7185M 0
99023 7185M 0
99025 7185M 0
99528 7185M 0
99562 7185M 0
99563 7185M 0
99564 7185M 0
99565 7185M 0
100144 7185M 0
100147 7185M 0
100149 7185M 0
100293 7185M 0
100295 7185M 0
100483 7185M 0
100488 7185M 0
100492 7185M 0
100497 7185M 0
100537 7185M 0
100539 7185M 0
100595 7185M 0
100597 7185M 0
100612 7185M 0
100616 7185M 0
100618 7185M 0
100619 7185M 0
100621 7185M 0
100622 7185M 0
100624 7185M 0
100626 7185M 0
100627 7185M 0
100629 7185M 0
100631 7185M 0
100633 7185M 0
100635 7185M 0
100637 7185M 0
100639 7185M 0
100641 7185M 0
100645 7185M 0
100880 7185M 0
100881 7185M 0
100883 7185M 0
100890 7185M 0
100893 7185M 0
100894 7185M 0
100895 7185M 0
100897 7185M 0
100899 7185M 0
100906 7185M 0