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 0.00105

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