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 (
    32447, 32448, 32450, 32451, 32452, 32453, 
    32454, 32455, 32456, 32457, 32458, 
    32460, 32461, 32462, 32463, 32465, 
    32466, 32467, 32468, 32469, 32471, 
    32472, 32473, 32474, 32475, 32476, 
    32478, 32479, 32480, 32481, 32482, 
    32483
  ) 
GROUP BY 
  q_products_categories.product_id

Query time 0.00072

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "130.81"
    },
    "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": 38,
            "rows_produced_per_join": 38,
            "filtered": "100.00",
            "index_condition": "(`portal`.`q_products_categories`.`product_id` in (32447,32448,32450,32451,32452,32453,32454,32455,32456,32457,32458,32460,32461,32462,32463,32465,32466,32467,32468,32469,32471,32472,32473,32474,32475,32476,32478,32479,32480,32481,32482,32483))",
            "cost_info": {
              "read_cost": "77.61",
              "eval_cost": "7.60",
              "prefix_cost": "85.21",
              "data_read_per_join": "608"
            },
            "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": 7,
            "filtered": "20.00",
            "cost_info": {
              "read_cost": "38.00",
              "eval_cost": "1.52",
              "prefix_cost": "130.81",
              "data_read_per_join": "20K"
            },
            "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')))"
          }
        }
      ]
    }
  }
}