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 = 7225 
WHERE 
  cscart_products_categories.product_id IN (
    100976, 100977, 100978, 100979, 100980, 
    100981, 100982, 100983, 100984, 100988, 
    101102, 101103, 101104, 101628, 101629, 
    101630, 101631, 101632, 101633, 101678, 
    101679, 101680, 101681, 101740, 101741, 
    101742, 101743, 101854, 101855, 101856
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00083

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 (100976,100977,100978,100979,100980,100981,100982,100983,100984,100988,101102,101103,101104,101628,101629,101630,101631,101632,101633,101678,101679,101680,101681,101740,101741,101742,101743,101854,101855,101856))"
          }
        },
        {
          "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
100976 7183,7283,7167M
100977 7183,7283,7167M
100978 7183,7283,7167M
100979 7226,7225M 0
100980 7226,7225M 0
100981 7226,7225M 0
100982 7183,7283,7167M
100983 7183,7283,7167M
100984 7183,7283,7167M
100988 7183,7283,7167M
101102 7183,7283,7167M
101103 7183,7283,7167M
101104 7183,7283,7167M
101628 7183,7283,7167M
101629 7183,7283,7167M
101630 7183,7283,7167M
101631 7183,7283,7167M
101632 7183,7283,7167M
101633 7183,7283,7167M
101678 7183,7283,7167M
101679 7183,7283,7167M
101680 7183,7283,7167M
101681 7183,7283,7167M
101740 7183,7283,7167M
101741 7183,7283,7167M
101742 7183,7283,7167M
101743 7183,7283,7167M
101854 7183,7283,7167M
101855 7183,7283,7167M
101856 7183,7283,7167M