SELECT 
  SQL_CALC_FOUND_ROWS (
    CASE WHEN products.parent_product_id <> 0 THEN products.parent_product_id ELSE products.product_id END
  ) AS product_id, 
  descr1.product as product, 
  companies.company as company_name, 
  products.net_price as net_price, 
  products.integer_in_full_description, 
  GROUP_CONCAT(
    products.product_id 
    ORDER BY 
      products.parent_product_id ASC, 
      products.product_id ASC
  ) AS product_ids, 
  GROUP_CONCAT(
    products.product_type 
    ORDER BY 
      products.parent_product_id ASC, 
      products.product_id ASC
  ) AS product_types, 
  GROUP_CONCAT(
    products.parent_product_id 
    ORDER BY 
      products.parent_product_id ASC, 
      products.product_id ASC
  ) AS parent_product_ids, 
  products.product_type, 
  products.parent_product_id, 
  products.master_product_offers_count, 
  products.master_product_id, 
  products.company_id 
FROM 
  jmj_products as products 
  LEFT JOIN jmj_product_descriptions as descr1 ON descr1.product_id = products.product_id 
  AND descr1.lang_code = 'en' 
  LEFT JOIN jmj_product_prices as prices ON prices.product_id = products.product_id 
  AND prices.lower_limit = 1 
  LEFT JOIN jmj_companies AS companies ON companies.company_id = products.company_id 
  INNER JOIN jmj_products_categories as products_categories ON products_categories.product_id = products.product_id 
  INNER JOIN jmj_categories ON jmj_categories.category_id = products_categories.category_id 
  AND (
    jmj_categories.usergroup_ids = '' 
    OR FIND_IN_SET(0, jmj_categories.usergroup_ids) 
    OR FIND_IN_SET(1, jmj_categories.usergroup_ids)
  ) 
  AND jmj_categories.status IN ('A', 'H') 
  AND jmj_categories.storefront_id IN (0, 1) 
  LEFT JOIN jmj_master_products_storefront_offers_count AS master_products_storefront_offers_count ON master_products_storefront_offers_count.product_id = products.product_id 
  AND master_products_storefront_offers_count.storefront_id = 1 
WHERE 
  1 
  AND jmj_categories.category_id IN (81, 116, 117, 118, 119, 120, 121, 122) 
  AND (
    companies.status IN ('A') 
    OR products.company_id = 0
  ) 
  AND (
    products.usergroup_ids = '' 
    OR FIND_IN_SET(0, products.usergroup_ids) 
    OR FIND_IN_SET(1, products.usergroup_ids)
  ) 
  AND products.status IN ('A') 
  AND prices.usergroup_id IN (0, 0, 1) 
  AND products.master_product_status IN ('A', 'H') 
  AND products.master_product_id = 0 
  AND (
    products.company_id > 0 
    OR (
      master_products_storefront_offers_count.count > 0
    )
  ) 
  AND products.product_type != 'D' 
GROUP BY 
  product_id 
ORDER BY 
  product asc, 
  products.product_id ASC 
LIMIT 
  0, 12

Query time 0.00223

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "23.65"
    },
    "ordering_operation": {
      "using_filesort": true,
      "grouping_operation": {
        "using_temporary_table": true,
        "using_filesort": true,
        "buffer_result": {
          "using_temporary_table": true,
          "nested_loop": [
            {
              "table": {
                "table_name": "jmj_categories",
                "access_type": "range",
                "possible_keys": [
                  "PRIMARY",
                  "c_status",
                  "p_category_id"
                ],
                "key": "PRIMARY",
                "used_key_parts": [
                  "category_id"
                ],
                "key_length": "3",
                "rows_examined_per_scan": 8,
                "rows_produced_per_join": 0,
                "filtered": "4.00",
                "index_condition": "(`jmj_test`.`jmj_categories`.`category_id` in (81,116,117,118,119,120,121,122))",
                "cost_info": {
                  "read_cost": "19.15",
                  "eval_cost": "0.06",
                  "prefix_cost": "19.21",
                  "data_read_per_join": "1K"
                },
                "used_columns": [
                  "category_id",
                  "usergroup_ids",
                  "status",
                  "storefront_id"
                ],
                "attached_condition": "(((`jmj_test`.`jmj_categories`.`usergroup_ids` = '') or find_in_set(0,`jmj_test`.`jmj_categories`.`usergroup_ids`) or find_in_set(1,`jmj_test`.`jmj_categories`.`usergroup_ids`)) and (`jmj_test`.`jmj_categories`.`status` in ('A','H')) and (`jmj_test`.`jmj_categories`.`storefront_id` in (0,1)))"
              }
            },
            {
              "table": {
                "table_name": "products_categories",
                "access_type": "ref",
                "possible_keys": [
                  "PRIMARY",
                  "pt"
                ],
                "key": "PRIMARY",
                "used_key_parts": [
                  "category_id"
                ],
                "key_length": "3",
                "ref": [
                  "jmj_test.jmj_categories.category_id"
                ],
                "rows_examined_per_scan": 5,
                "rows_produced_per_join": 1,
                "filtered": "100.00",
                "using_index": true,
                "cost_info": {
                  "read_cost": "0.35",
                  "eval_cost": "0.32",
                  "prefix_cost": "19.88",
                  "data_read_per_join": "25"
                },
                "used_columns": [
                  "product_id",
                  "category_id"
                ]
              }
            },
            {
              "table": {
                "table_name": "products",
                "access_type": "eq_ref",
                "possible_keys": [
                  "PRIMARY",
                  "status",
                  "idx_master_product_id"
                ],
                "key": "PRIMARY",
                "used_key_parts": [
                  "product_id"
                ],
                "key_length": "3",
                "ref": [
                  "jmj_test.products_categories.product_id"
                ],
                "rows_examined_per_scan": 1,
                "rows_produced_per_join": 0,
                "filtered": "16.78",
                "cost_info": {
                  "read_cost": "1.60",
                  "eval_cost": "0.05",
                  "prefix_cost": "21.80",
                  "data_read_per_join": "1K"
                },
                "used_columns": [
                  "product_id",
                  "product_type",
                  "status",
                  "company_id",
                  "usergroup_ids",
                  "parent_product_id",
                  "net_price",
                  "integer_in_full_description",
                  "master_product_id",
                  "master_product_status",
                  "master_product_offers_count"
                ],
                "attached_condition": "((`jmj_test`.`products`.`master_product_id` = 0) and ((`jmj_test`.`products`.`usergroup_ids` = '') or find_in_set(0,`jmj_test`.`products`.`usergroup_ids`) or find_in_set(1,`jmj_test`.`products`.`usergroup_ids`)) and (`jmj_test`.`products`.`status` = 'A') and (`jmj_test`.`products`.`master_product_status` in ('A','H')) and (`jmj_test`.`products`.`product_type` <> 'D'))"
              }
            },
            {
              "table": {
                "table_name": "master_products_storefront_offers_count",
                "access_type": "eq_ref",
                "possible_keys": [
                  "PRIMARY",
                  "idx_storefront_id"
                ],
                "key": "PRIMARY",
                "used_key_parts": [
                  "product_id",
                  "storefront_id"
                ],
                "key_length": "8",
                "ref": [
                  "jmj_test.products_categories.product_id",
                  "const"
                ],
                "rows_examined_per_scan": 1,
                "rows_produced_per_join": 0,
                "filtered": "100.00",
                "cost_info": {
                  "read_cost": "0.27",
                  "eval_cost": "0.05",
                  "prefix_cost": "22.13",
                  "data_read_per_join": "4"
                },
                "used_columns": [
                  "storefront_id",
                  "product_id",
                  "count"
                ],
                "attached_condition": "(<if>(found_match(master_products_storefront_offers_count), ((`jmj_test`.`products`.`company_id` > 0) or (`jmj_test`.`master_products_storefront_offers_count`.`count` > 0)), true) and <if>(is_not_null_compl(master_products_storefront_offers_count), (`jmj_test`.`master_products_storefront_offers_count`.`product_id` = `jmj_test`.`products_categories`.`product_id`), true))"
              }
            },
            {
              "table": {
                "table_name": "companies",
                "access_type": "eq_ref",
                "possible_keys": [
                  "PRIMARY"
                ],
                "key": "PRIMARY",
                "used_key_parts": [
                  "company_id"
                ],
                "key_length": "4",
                "ref": [
                  "jmj_test.products.company_id"
                ],
                "rows_examined_per_scan": 1,
                "rows_produced_per_join": 0,
                "filtered": "100.00",
                "cost_info": {
                  "read_cost": "0.27",
                  "eval_cost": "0.05",
                  "prefix_cost": "22.45",
                  "data_read_per_join": "2K"
                },
                "used_columns": [
                  "company_id",
                  "status",
                  "company"
                ],
                "attached_condition": "<if>(found_match(companies), ((`jmj_test`.`companies`.`status` = 'A') or (`jmj_test`.`products`.`company_id` = 0)), true)"
              }
            },
            {
              "table": {
                "table_name": "descr1",
                "access_type": "eq_ref",
                "possible_keys": [
                  "PRIMARY",
                  "product_id"
                ],
                "key": "PRIMARY",
                "used_key_parts": [
                  "product_id",
                  "lang_code"
                ],
                "key_length": "9",
                "ref": [
                  "jmj_test.products_categories.product_id",
                  "const"
                ],
                "rows_examined_per_scan": 1,
                "rows_produced_per_join": 0,
                "filtered": "100.00",
                "cost_info": {
                  "read_cost": "0.27",
                  "eval_cost": "0.05",
                  "prefix_cost": "22.77",
                  "data_read_per_join": "1K"
                },
                "used_columns": [
                  "product_id",
                  "lang_code",
                  "product"
                ]
              }
            },
            {
              "table": {
                "table_name": "prices",
                "access_type": "ref",
                "possible_keys": [
                  "usergroup",
                  "product_id",
                  "lower_limit",
                  "usergroup_id"
                ],
                "key": "usergroup",
                "used_key_parts": [
                  "product_id"
                ],
                "key_length": "3",
                "ref": [
                  "jmj_test.products_categories.product_id"
                ],
                "rows_examined_per_scan": 10,
                "rows_produced_per_join": 1,
                "filtered": "49.42",
                "using_index": true,
                "cost_info": {
                  "read_cost": "0.34",
                  "eval_cost": "0.27",
                  "prefix_cost": "23.65",
                  "data_read_per_join": "31"
                },
                "used_columns": [
                  "product_id",
                  "lower_limit",
                  "usergroup_id"
                ],
                "attached_condition": "((`jmj_test`.`prices`.`lower_limit` = 1) and (`jmj_test`.`prices`.`usergroup_id` in (0,0,1)))"
              }
            }
          ]
        }
      }
    }
  }
}

Result

product_id product company_name net_price integer_in_full_description product_ids product_types parent_product_ids product_type parent_product_id master_product_offers_count master_product_id company_id
1726 Assemble - GIRLS - Gowns ITRS SOLUTIONS 649.00 N 1726 P 0 P 0 0 0 182
1712 Assemble - GIRLS - Kurta ITRS SOLUTIONS 499.00 Y 1712 P 0 P 0 0 0 182
1715 Assemble - GIRLS - Kurta Sets ITRS SOLUTIONS 799.00 Y 1715 P 0 P 0 0 0 182
1716 Assemble - GIRLS - Kurtis ITRS SOLUTIONS 399.00 N 1716 P 0 P 0 0 0 182
1718 Assemble - GIRLS - Leggings ITRS SOLUTIONS 349.00 N 1718 P 0 P 0 0 0 182
1724 Assemble - GIRLS - Lehenga Cholis ITRS SOLUTIONS 1649.00 N 1724 P 0 P 0 0 0 182
1722 Assemble - GIRLS - Palazzos ITRS SOLUTIONS 349.00 N 1722 P 0 P 0 0 0 182
1612 TEMPO - GIRLS - Gowns HDFC BANK 699.00 N 1612 P 0 P 0 0 0 151
1596 TEMPO - GIRLS - Kurta HDFC BANK 450.00 N 1596 P 0 P 0 0 0 151
1599 TEMPO - GIRLS - Kurta Sets HDFC BANK 699.00 N 1599 P 0 P 0 0 0 151
1600 TEMPO - GIRLS - Kurtis HDFC BANK 625.00 N 1600 P 0 P 0 0 0 151
1603 TEMPO - GIRLS - Leggings HDFC BANK 799.00 N 1603 P 0 P 0 0 0 151