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 (
    8440, 8441, 8442, 8443, 8444, 8445, 8446, 
    8447, 8449, 8450, 8451, 8452, 8453, 
    8454, 8455, 8457, 8458, 8459, 8460, 
    8461, 8462, 8463, 8464, 8465, 8466, 
    8467, 8468, 8469, 8470, 8471, 8472, 
    8473
  ) 
GROUP BY 
  q_products_categories.product_id

Query time 0.00082

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "115.21"
    },
    "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": 32,
            "rows_produced_per_join": 32,
            "filtered": "100.00",
            "index_condition": "(`portal`.`q_products_categories`.`product_id` in (8440,8441,8442,8443,8444,8445,8446,8447,8449,8450,8451,8452,8453,8454,8455,8457,8458,8459,8460,8461,8462,8463,8464,8465,8466,8467,8468,8469,8470,8471,8472,8473))",
            "cost_info": {
              "read_cost": "70.41",
              "eval_cost": "6.40",
              "prefix_cost": "76.81",
              "data_read_per_join": "512"
            },
            "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": "32.00",
              "eval_cost": "1.28",
              "prefix_cost": "115.21",
              "data_read_per_join": "16K"
            },
            "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
8440 96M
8441 96M
8442 96M
8443 96M
8444 96M
8445 96M
8446 96M
8447 97M
8449 97M
8450 97M
8451 97M
8452 97M
8453 97M
8454 97M
8455 97M
8457 97M
8458 97M
8459 97M
8460 97M
8461 97M
8462 97M
8463 97M
8464 96M
8465 96M
8466 96M
8467 96M
8468 96M
8469 96M
8470 96M
8471 96M
8472 96M
8473 96M