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 (
    41238, 41239, 41240, 41241, 41242, 41243, 
    41244, 41245, 41246, 41247, 41248, 
    41249, 41250, 41251, 41252, 41253, 
    41254, 41255, 41256, 41257, 41258, 
    41259, 41260, 41261, 41262, 41263, 
    41264, 41265, 41266, 41267, 41268, 
    41269
  ) 
GROUP BY 
  q_products_categories.product_id

Query time 0.00070

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "117.81"
    },
    "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": 33,
            "rows_produced_per_join": 33,
            "filtered": "100.00",
            "index_condition": "(`portal`.`q_products_categories`.`product_id` in (41238,41239,41240,41241,41242,41243,41244,41245,41246,41247,41248,41249,41250,41251,41252,41253,41254,41255,41256,41257,41258,41259,41260,41261,41262,41263,41264,41265,41266,41267,41268,41269))",
            "cost_info": {
              "read_cost": "71.61",
              "eval_cost": "6.60",
              "prefix_cost": "78.21",
              "data_read_per_join": "528"
            },
            "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": 6,
            "filtered": "20.00",
            "cost_info": {
              "read_cost": "33.00",
              "eval_cost": "1.32",
              "prefix_cost": "117.81",
              "data_read_per_join": "17K"
            },
            "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
41238 93M
41239 93M
41240 93M
41241 93M
41242 93M
41243 93M
41244 93M
41245 93M
41246 93M
41247 93M
41248 93M
41249 93M
41250 93M
41251 93M
41252 93M
41253 93M
41254 93M
41255 93M
41256 93M
41257 92M
41258 94M
41259 94M
41260 93M
41261 93M
41262 93M
41263 93M
41264 93M
41265 93M
41266 93M
41267 91M
41268 94M
41269 93M