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 = 7257 
WHERE 
  cscart_products_categories.product_id IN (
    99249, 99250, 99251, 99252, 99253, 99254, 
    99255, 99256, 99258, 99259, 99260, 
    99261, 99263, 99264, 99265, 99266, 
    99268, 99269, 99270, 99271, 99272, 
    99273, 99274, 99275, 99276, 99277, 
    99278, 99279, 99280, 99281, 99324, 
    99325, 99326, 99327, 99328, 99329, 
    99344, 99345, 99422, 99423, 99424, 
    99425, 99426, 99427, 99428, 99429, 
    99430, 99431
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01402

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "114.61"
    },
    "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": 127,
            "rows_produced_per_join": 127,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "13.01",
              "eval_cost": "12.70",
              "prefix_cost": "25.71",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (99249,99250,99251,99252,99253,99254,99255,99256,99258,99259,99260,99261,99263,99264,99265,99266,99268,99269,99270,99271,99272,99273,99274,99275,99276,99277,99278,99279,99280,99281,99324,99325,99326,99327,99328,99329,99344,99345,99422,99423,99424,99425,99426,99427,99428,99429,99430,99431))"
          }
        },
        {
          "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": 127,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "31.75",
              "eval_cost": "12.70",
              "prefix_cost": "70.16",
              "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": 6,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "31.75",
              "eval_cost": "0.64",
              "prefix_cost": "114.61",
              "data_read_per_join": "16K"
            },
            "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
99249 7261M,7349
99250 7261M,7349
99251 7258M
99252 7258M
99253 7259M,7345,7347
99254 7261M,7349
99255 7258M
99256 7261M,7349
99258 7258M
99259 7258M
99260 7259M,7345,7347
99261 7260M,7320
99263 7261M,7349
99264 7256M,7262
99265 7256M,7262
99266 7256M,7262
99268 7256M,7262
99269 7256M,7262
99270 7258M
99271 7259M,7345,7347
99272 7260M,7320
99273 7260M,7320
99274 7260M,7320
99275 7261M,7349
99276 7260M,7320
99277 7260M,7320
99278 7260M,7320
99279 7261M,7349
99280 7259M,7345,7347
99281 7259M,7345,7347
99324 7208M,7241,7309,7346
99325 7208M,7241,7309,7346
99326 7208M,7241,7309,7346
99327 7208M,7241,7309,7346
99328 7208M,7241,7309,7346
99329 7208M,7241,7309,7346
99344 7260M,7320
99345 7261M,7349
99422 7208M,7241,7309,7346
99423 7208M,7241,7309,7346
99424 7208M,7241,7309,7346
99425 7208M,7241,7309,7346
99426 7208M,7241,7309,7346
99427 7208M,7241,7309,7346
99428 7208M,7241,7309,7346
99429 7208M,7241,7309,7346
99430 7208M,7241,7309,7346
99431 7208M,7241,7309,7346