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 = 7240 
WHERE 
  cscart_products_categories.product_id IN (
    98876, 98877, 99056, 99057, 99058, 99059, 
    99060, 99061, 99062, 99063, 99064, 
    99065, 99067, 99324, 99325, 99326, 
    99327, 99328, 99329, 99422, 99423, 
    99424, 99425, 99426
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01474

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 (98876,98877,99056,99057,99058,99059,99060,99061,99062,99063,99064,99065,99067,99324,99325,99326,99327,99328,99329,99422,99423,99424,99425,99426))"
          }
        },
        {
          "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
98876 7208M,7346,7309,7241
98877 7208M,7346,7309,7241
99056 7346,7241,7208M,7309
99057 7309,7346,7208M,7241
99058 7309,7346,7208M,7241
99059 7346,7309,7241,7208M
99060 7309,7241,7208M,7346
99061 7208M,7309,7241,7346
99062 7309,7241,7346,7208M
99063 7208M,7309,7346,7241
99064 7309,7208M,7346,7241
99065 7309,7346,7241,7208M
99067 7309,7241,7208M,7346
99324 7241,7309,7346,7208M
99325 7208M,7309,7241,7346
99326 7346,7309,7208M,7241
99327 7346,7309,7208M,7241
99328 7346,7309,7208M,7241
99329 7346,7208M,7241,7309
99422 7346,7309,7208M,7241
99423 7309,7208M,7241,7346
99424 7309,7208M,7241,7346
99425 7309,7208M,7346,7241
99426 7241,7346,7208M,7309