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, 
  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, 
  descr1.full_description as full_description, 
  descr1.short_description as short_description 
FROM 
  cscart_products as products 
  LEFT JOIN cscart_product_descriptions as descr1 ON descr1.product_id = products.product_id 
  AND descr1.lang_code = 'en' 
  LEFT JOIN cscart_product_prices as prices ON prices.product_id = products.product_id 
  AND prices.lower_limit = 1 
  LEFT JOIN cscart_companies AS companies ON companies.company_id = products.company_id 
  INNER JOIN cscart_products_categories as products_categories ON products_categories.product_id = products.product_id 
  INNER JOIN cscart_categories ON cscart_categories.category_id = products_categories.category_id 
  AND (
    cscart_categories.usergroup_ids = '' 
    OR FIND_IN_SET(
      0, cscart_categories.usergroup_ids
    ) 
    OR FIND_IN_SET(
      1, cscart_categories.usergroup_ids
    )
  ) 
  AND cscart_categories.status IN ('A', 'H') 
  AND cscart_categories.storefront_id IN (0, 1) 
  LEFT JOIN cscart_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 cscart_categories.category_id IN (268) 
  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') 
  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 0.00333

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost": 0.83753312,
    "filesort": {
      "sort_key": "descr1.product, products.product_id",
      "temporary_table": {
        "filesort": {
          "sort_key": "case when products.parent_product_id <> 0 then products.parent_product_id else products.product_id end",
          "temporary_table": {
            "nested_loop": [
              {
                "table": {
                  "table_name": "cscart_categories",
                  "access_type": "const",
                  "possible_keys": ["PRIMARY", "c_status", "p_category_id"],
                  "key": "PRIMARY",
                  "key_length": "3",
                  "used_key_parts": ["category_id"],
                  "ref": ["const"],
                  "rows": 1,
                  "filtered": 100
                }
              },
              {
                "table": {
                  "table_name": "products_categories",
                  "access_type": "ref",
                  "possible_keys": ["PRIMARY", "pt"],
                  "key": "PRIMARY",
                  "key_length": "3",
                  "used_key_parts": ["category_id"],
                  "ref": ["const"],
                  "loops": 1,
                  "rows": 116,
                  "cost": 0.02390284,
                  "filtered": 100
                }
              },
              {
                "table": {
                  "table_name": "products",
                  "access_type": "eq_ref",
                  "possible_keys": [
                    "PRIMARY",
                    "status",
                    "idx_master_product_id",
                    "wdbi_master_product_status_master_product_id_produc_46b93429beec",
                    "wdbi_master_product_id_master_product_status_produc_611007cab252",
                    "wdbi_master_product_id_master_product_status_produc_37d8c9a2112a",
                    "wdbi_master_product_id_master_product_status_status_1d4dcd83320a",
                    "wdbi_master_product_id_master_product_status_produc_909a0cf2d55b",
                    "wdbi_master_product_id_master_product_status_status_ff7ba2ae2fb0"
                  ],
                  "key": "PRIMARY",
                  "key_length": "3",
                  "used_key_parts": ["product_id"],
                  "ref": [
                    "u985510652_ecartify_abhi.products_categories.product_id"
                  ],
                  "loops": 116,
                  "rows": 1,
                  "cost": 0.19878224,
                  "filtered": 100,
                  "attached_condition": "products.master_product_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` = 'A' and products.master_product_status = 'A' and products.product_type <> 'D'"
                }
              },
              {
                "table": {
                  "table_name": "master_products_storefront_offers_count",
                  "access_type": "eq_ref",
                  "possible_keys": ["PRIMARY", "idx_storefront_id"],
                  "key": "PRIMARY",
                  "key_length": "8",
                  "used_key_parts": ["product_id", "storefront_id"],
                  "ref": [
                    "u985510652_ecartify_abhi.products_categories.product_id",
                    "const"
                  ],
                  "loops": 116,
                  "rows": 1,
                  "cost": 0.10457424,
                  "filtered": 100,
                  "attached_condition": "trigcond(products.company_id > 0 or master_products_storefront_offers_count.count > 0) and trigcond(master_products_storefront_offers_count.product_id = products_categories.product_id)"
                }
              },
              {
                "table": {
                  "table_name": "companies",
                  "access_type": "eq_ref",
                  "possible_keys": ["PRIMARY"],
                  "key": "PRIMARY",
                  "key_length": "4",
                  "used_key_parts": ["company_id"],
                  "ref": ["u985510652_ecartify_abhi.products.company_id"],
                  "loops": 116,
                  "rows": 1,
                  "cost": 0.10457424,
                  "filtered": 100,
                  "attached_condition": "trigcond(companies.`status` = 'A' or products.company_id = 0)"
                }
              },
              {
                "table": {
                  "table_name": "descr1",
                  "access_type": "eq_ref",
                  "possible_keys": ["PRIMARY", "product_id"],
                  "key": "PRIMARY",
                  "key_length": "9",
                  "used_key_parts": ["product_id", "lang_code"],
                  "ref": [
                    "u985510652_ecartify_abhi.products_categories.product_id",
                    "const"
                  ],
                  "loops": 116,
                  "rows": 1,
                  "cost": 0.19878224,
                  "filtered": 100,
                  "attached_condition": "trigcond(descr1.lang_code = 'en')"
                }
              },
              {
                "table": {
                  "table_name": "prices",
                  "access_type": "ref",
                  "possible_keys": [
                    "usergroup",
                    "product_id",
                    "lower_limit",
                    "usergroup_id",
                    "wdbi_product_id_lower_limit_usergroup_id_price_eff1727beeef",
                    "wdbi_usergroup_id_lower_limit_product_id_92b7e8f6a250",
                    "wdbi_product_id_lower_limit_usergroup_id_price_perc_3b2301d551d0",
                    "wdbi_lower_limit_usergroup_id_product_id_b93629431718"
                  ],
                  "key": "usergroup",
                  "key_length": "3",
                  "used_key_parts": ["product_id"],
                  "ref": [
                    "u985510652_ecartify_abhi.products_categories.product_id"
                  ],
                  "loops": 116,
                  "rows": 1,
                  "cost": 0.20691732,
                  "filtered": 100,
                  "attached_condition": "prices.lower_limit = 1 and prices.usergroup_id in (0,0,1)"
                }
              }
            ]
          }
        }
      }
    }
  }
}

Result

product_id product company_name product_ids product_types parent_product_ids product_type parent_product_id master_product_offers_count master_product_id company_id full_description short_description
3351 Accessories Rear Step Parrot Products,Parrot Products 3351 C 0 C 0 0 0 1 Accessories Rear Step
78822 Create on xero end product Parrot Products,Parrot Products 78822 P 0 P 0 0 0 1 <p>just for test</p>
3316 Ford Milwaukee Packout Slide Parrot Products,Parrot Products 3316 C 0 C 0 0 0 1 Ford Milwaukee Packout Slide
3317 Ford Platform lightbar extension to suit TRANSIT EXLWB Parrot Products,Parrot Products 3317 C 0 C 0 0 0 1 Ford Platform lightbar extension to suit TRANSIT EXLWB
2512 Master Test Comman 2512 P 0 P 0 3 0 0
3326 Platform lightbar extension to suit Crafter LWB Parrot Products,Parrot Products 3326 C 0 C 0 0 0 1 Platform lightbar extension to suit Crafter LWB
3327 Platform lightbar extension to suit Crafter MWB Parrot Products,Parrot Products 3327 C 0 C 0 0 0 1 Platform lightbar extension to suit Crafter MWB
3374 Tradesman SPARE FASTENERS KIT Parrot Products,Parrot Products 3374 C 0 C 0 0 0 1 Tradesman SPARE FASTENERS KIT
3331 Wedgetail Adventure Accessory 1300 cross bar rubber x 1piece Parrot Products,Parrot Products 3331 C 0 C 0 0 0 1 Wedgetail Adventure Accessory 1300 cross bar rubber x 1piece
3335 Wedgetail Adventure Accessory 1500 cross bar rubber x 1piece Parrot Products,Parrot Products 3335 C 0 C 0 0 0 1 Wedgetail Adventure Accessory 1500 cross bar rubber x 1piece
3377 Wedgetail Adventure Accessory Adjustable Recovery tracks bracket for fitment on side of rack Parrot Products,Parrot Products 3377 C 0 C 0 0 0 1 Wedgetail Adventure Accessory Adjustable Recovery tracks bracket for fitment on side of rack
3376 Wedgetail Adventure Accessory Adjustable Recovery Tracks bracket to sit on top of rack Parrot Products,Parrot Products 3376 C 0 C 0 0 0 1 Wedgetail Adventure Accessory Adjustable Recovery Tracks bracket to sit on top of rack