SELECT 
  netting_banners.banner_id, 
  netting_banners.type, 
  netting_banners.target, 
  netting_banners.status, 
  netting_banners.timestamp, 
  netting_banner_descriptions.banner, 
  netting_banner_descriptions.description, 
  netting_banner_descriptions.url, 
  netting_banner_images.banner_image_id, 
  netting_banners.group_id 
FROM 
  netting_banners 
  LEFT JOIN netting_banner_descriptions ON netting_banner_descriptions.banner_id = netting_banners.banner_id 
  AND netting_banner_descriptions.lang_code = 'en' 
  LEFT JOIN netting_banner_images ON netting_banner_images.banner_id = netting_banners.banner_id 
  AND netting_banner_images.lang_code = 'en' 
WHERE 
  1 
  AND (
    netting_banners.type != 'G' 
    OR netting_banner_images.banner_image_id IS NOT NULL
  ) 
  AND netting_banners.banner_id IN (49, 48, 50, 47) 
  AND netting_banners.status = 'A' 
  AND IF (
    netting_banners.type not like 'abt__ut2', 
    'available', 
    IF (
      netting_banners.type like 'abt__ut2' 
      AND (
        netting_banners.abt__ut2_use_avail_period = 'N' 
        OR (
          netting_banners.abt__ut2_use_avail_period = 'Y' 
          AND (
            netting_banners.abt__ut2_avail_from = 0 
            OR netting_banners.abt__ut2_avail_from <= 1743839388
          ) 
          AND (
            netting_banners.abt__ut2_avail_till = 0 
            OR netting_banners.abt__ut2_avail_till >= 1743839388
          )
        )
      ), 
      'available', 
      'not available'
    )
  ) = 'available' 
  AND (
    netting_banners.abt__ut2_usergroup_ids = '' 
    OR FIND_IN_SET(
      0, netting_banners.abt__ut2_usergroup_ids
    ) 
    OR FIND_IN_SET(
      1, netting_banners.abt__ut2_usergroup_ids
    )
  ) 
ORDER BY 
  netting_banner_descriptions.banner asc

Query time 0.00080

JSON explain

{
  "query_block": {
    "select_id": 1,
    "filesort": {
      "sort_key": "netting_banner_descriptions.banner",
      "temporary_table": {
        "nested_loop": [
          {
            "table": {
              "table_name": "netting_banners",
              "access_type": "range",
              "possible_keys": ["PRIMARY", "status"],
              "key": "PRIMARY",
              "key_length": "3",
              "used_key_parts": ["banner_id"],
              "rows": 4,
              "filtered": 87.5,
              "index_condition": "netting_banners.banner_id in (49,48,50,47)",
              "attached_condition": "netting_banners.`status` = 'A' and if(netting_banners.`type`  not like 'abt__ut2','available',if(netting_banners.`type` like 'abt__ut2' and (netting_banners.abt__ut2_use_avail_period = 'N' or netting_banners.abt__ut2_use_avail_period = 'Y' and (netting_banners.abt__ut2_avail_from = 0 or netting_banners.abt__ut2_avail_from <= 1743839388) and (netting_banners.abt__ut2_avail_till = 0 or netting_banners.abt__ut2_avail_till >= 1743839388)),'available','not available')) = 'available' and (netting_banners.abt__ut2_usergroup_ids = '' or find_in_set(0,netting_banners.abt__ut2_usergroup_ids) or find_in_set(1,netting_banners.abt__ut2_usergroup_ids))"
            }
          },
          {
            "table": {
              "table_name": "netting_banner_descriptions",
              "access_type": "eq_ref",
              "possible_keys": ["PRIMARY"],
              "key": "PRIMARY",
              "key_length": "9",
              "used_key_parts": ["banner_id", "lang_code"],
              "ref": ["pucuda_cscart.netting_banners.banner_id", "const"],
              "rows": 1,
              "filtered": 100,
              "attached_condition": "trigcond(netting_banner_descriptions.lang_code = 'en')"
            }
          },
          {
            "table": {
              "table_name": "netting_banner_images",
              "access_type": "eq_ref",
              "possible_keys": ["banner"],
              "key": "banner",
              "key_length": "9",
              "used_key_parts": ["banner_id", "lang_code"],
              "ref": ["pucuda_cscart.netting_banners.banner_id", "const"],
              "rows": 1,
              "filtered": 100,
              "attached_condition": "trigcond(netting_banners.`type` <> 'G' or netting_banner_images.banner_image_id is not null) and trigcond(netting_banner_images.lang_code = 'en')"
            }
          }
        ]
      }
    }
  }
}