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 (
    30271, 30272, 30273, 30274, 30275, 30276, 
    30277, 30278, 30279, 30280, 30281, 
    30282, 30283, 30284, 30285, 30286
  ) 
GROUP BY 
  q_products_categories.product_id

Query time 0.00071

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "65.41"
    },
    "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": 19,
            "rows_produced_per_join": 19,
            "filtered": "100.00",
            "index_condition": "(`portal`.`q_products_categories`.`product_id` in (30271,30272,30273,30274,30275,30276,30277,30278,30279,30280,30281,30282,30283,30284,30285,30286))",
            "cost_info": {
              "read_cost": "38.81",
              "eval_cost": "3.80",
              "prefix_cost": "42.61",
              "data_read_per_join": "304"
            },
            "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": "19.00",
              "eval_cost": "0.76",
              "prefix_cost": "65.41",
              "data_read_per_join": "10K"
            },
            "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
30271 14M
30272 14M
30273 14M
30274 14M
30275 14M
30276 14M
30277 14M
30278 14M
30279 14M
30280 14M
30281 14M
30282 14M
30283 14M
30284 14M
30285 14M
30286 14M