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 = 7228 
WHERE 
  cscart_products_categories.product_id IN (
    99795, 99796, 99797, 99798, 99799, 99800, 
    99801, 99802, 99803, 99804, 99805, 
    99806, 99807, 99808, 99809, 99810, 
    99811, 99812, 99813, 99814, 99815, 
    99816, 99817, 99818, 99819, 99820, 
    99821, 99822, 99823, 99824, 99825, 
    99826, 99827, 99828, 99829, 99830, 
    99831, 99832, 99833, 99834, 99835, 
    99836, 99837, 99838, 99839, 99840, 
    99841, 99842
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00147

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "43.48"
    },
    "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 (99795,99796,99797,99798,99799,99800,99801,99802,99803,99804,99805,99806,99807,99808,99809,99810,99811,99812,99813,99814,99815,99816,99817,99818,99819,99820,99821,99822,99823,99824,99825,99826,99827,99828,99829,99830,99831,99832,99833,99834,99835,99836,99837,99838,99839,99840,99841,99842))"
          }
        },
        {
          "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": 48,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "12.00",
              "eval_cost": "4.80",
              "prefix_cost": "26.68",
              "data_read_per_join": "768"
            },
            "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": 2,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "12.00",
              "eval_cost": "0.24",
              "prefix_cost": "43.48",
              "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')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
99795 7229M
99796 7229M
99797 7229M
99798 7229M
99799 7229M
99800 7229M
99801 7229M
99802 7229M
99803 7229M
99804 7229M
99805 7229M
99806 7229M
99807 7229M
99808 7229M
99809 7229M
99810 7229M
99811 7229M
99812 7229M
99813 7229M
99814 7229M
99815 7229M
99816 7229M
99817 7229M
99818 7229M
99819 7229M
99820 7229M
99821 7229M
99822 7229M
99823 7229M
99824 7229M
99825 7229M
99826 7229M
99827 7229M
99828 7229M
99829 7229M
99830 7229M
99831 7229M
99832 7231M
99833 7231M
99834 7231M
99835 7229M
99836 7229M
99837 7229M
99838 7229M
99839 7234M
99840 7234M
99841 7234M
99842 7234M