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 (
    12995, 12996, 12997, 12998, 12999, 13000, 
    13001, 13002, 13003, 13004, 13005, 
    13006, 13007, 13008, 13009, 13010
  ) 
GROUP BY 
  q_products_categories.product_id

Query time 0.00067

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "62.81"
    },
    "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": 18,
            "rows_produced_per_join": 18,
            "filtered": "100.00",
            "index_condition": "(`portal`.`q_products_categories`.`product_id` in (12995,12996,12997,12998,12999,13000,13001,13002,13003,13004,13005,13006,13007,13008,13009,13010))",
            "cost_info": {
              "read_cost": "37.61",
              "eval_cost": "3.60",
              "prefix_cost": "41.21",
              "data_read_per_join": "288"
            },
            "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": "18.00",
              "eval_cost": "0.72",
              "prefix_cost": "62.81",
              "data_read_per_join": "9K"
            },
            "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
12995 97M
12996 97M
12997 97M
12998 97M
12999 97M
13000 97M
13001 97M
13002 96,97M
13003 97,96M
13004 97M
13005 97M
13006 97M
13007 97M
13008 97M
13009 97M
13010 97M