SELECT 
  q_products_categories.product_id, 
  GROUP_CONCAT(
    IF(
      q_products_categories.link_type = "M", 
      CONCAT(
        q_products_categories.category_id, 
        "M"
      ), 
      q_products_categories.category_id
    )
  ) AS category_ids 
FROM 
  q_products_categories 
  INNER JOIN q_categories ON q_categories.category_id = q_products_categories.category_id 
  AND (
    q_categories.usergroup_ids = '' 
    OR FIND_IN_SET(0, q_categories.usergroup_ids) 
    OR FIND_IN_SET(1, q_categories.usergroup_ids)
  ) 
  AND q_categories.status IN ('A', 'H') 
WHERE 
  q_products_categories.product_id IN (
    14723, 14724, 14725, 14726, 14727, 14728, 
    14729, 14730, 14731, 14732, 14733, 
    14734, 14735, 14736, 14737, 14738
  ) 
GROUP BY 
  q_products_categories.product_id

Query time 0.00071

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "57.61"
    },
    "grouping_operation": {
      "using_filesort": false,
      "nested_loop": [
        {
          "table": {
            "table_name": "q_products_categories",
            "access_type": "range",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "pt",
            "used_key_parts": [
              "product_id"
            ],
            "key_length": "3",
            "rows_examined_per_scan": 16,
            "rows_produced_per_join": 16,
            "filtered": "100.00",
            "index_condition": "(`portal`.`q_products_categories`.`product_id` in (14723,14724,14725,14726,14727,14728,14729,14730,14731,14732,14733,14734,14735,14736,14737,14738))",
            "cost_info": {
              "read_cost": "35.21",
              "eval_cost": "3.20",
              "prefix_cost": "38.41",
              "data_read_per_join": "256"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        },
        {
          "table": {
            "table_name": "q_categories",
            "access_type": "eq_ref",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "portal.q_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 3,
            "filtered": "20.00",
            "cost_info": {
              "read_cost": "16.00",
              "eval_cost": "0.64",
              "prefix_cost": "57.61",
              "data_read_per_join": "8K"
            },
            "used_columns": [
              "category_id",
              "usergroup_ids",
              "status"
            ],
            "attached_condition": "(((`portal`.`q_categories`.`usergroup_ids` = '') or find_in_set(0,`portal`.`q_categories`.`usergroup_ids`) or find_in_set(1,`portal`.`q_categories`.`usergroup_ids`)) and (`portal`.`q_categories`.`status` in ('A','H')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
14723 383M
14724 402M
14725 383M
14726 383M
14727 402M
14728 383M
14729 383M
14730 402M
14731 382M
14732 386M
14733 418M
14734 191M
14735 383M
14736 383M
14737 383M
14738 383M