SELECT 
  cscart_banners.banner_id, 
  cscart_banners.type, 
  cscart_banners.target, 
  cscart_banners.status, 
  cscart_banners.timestamp, 
  cscart_banner_descriptions.banner, 
  cscart_banner_descriptions.description, 
  cscart_banner_descriptions.url, 
  cscart_banner_images.banner_image_id, 
  cscart_banners.company_id, 
  cscart_banners.nt_is_panel_banner, 
  cscart_banners.group_id 
FROM 
  cscart_banners 
  LEFT JOIN cscart_banner_descriptions ON cscart_banner_descriptions.banner_id = cscart_banners.banner_id 
  AND cscart_banner_descriptions.lang_code = 'en' 
  LEFT JOIN cscart_banner_images ON cscart_banner_images.banner_id = cscart_banners.banner_id 
  AND cscart_banner_images.lang_code = 'en' 
WHERE 
  1 
  AND (
    cscart_banners.type != 'G' 
    OR cscart_banner_images.banner_image_id IS NOT NULL
  ) 
  AND cscart_banners.banner_id IN (295, 296, 297, 298) 
  AND cscart_banners.status = 'A' 
  AND IF (
    cscart_banners.type not like 'abt__ut2', 
    'available', 
    IF (
      cscart_banners.type like 'abt__ut2' 
      AND (
        cscart_banners.abt__ut2_use_avail_period = 'N' 
        OR (
          cscart_banners.abt__ut2_use_avail_period = 'Y' 
          AND (
            cscart_banners.abt__ut2_avail_from = 0 
            OR cscart_banners.abt__ut2_avail_from <= 1775916477
          ) 
          AND (
            cscart_banners.abt__ut2_avail_till = 0 
            OR cscart_banners.abt__ut2_avail_till >= 1775916477
          )
        )
      ), 
      'available', 
      'not available'
    )
  ) = 'available' 
  AND (
    cscart_banners.abt__ut2_usergroup_ids = '' 
    OR FIND_IN_SET(
      0, cscart_banners.abt__ut2_usergroup_ids
    ) 
    OR FIND_IN_SET(
      1, cscart_banners.abt__ut2_usergroup_ids
    )
  ) 
ORDER BY 
  cscart_banner_descriptions.banner asc

Query time 0.00156

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost": 0.018995108,
    "filesort": {
      "sort_key": "cscart_banner_descriptions.banner",
      "temporary_table": {
        "nested_loop": [
          {
            "table": {
              "table_name": "cscart_banners",
              "access_type": "range",
              "possible_keys": ["PRIMARY", "status"],
              "key": "PRIMARY",
              "key_length": "3",
              "used_key_parts": ["banner_id"],
              "loops": 1,
              "rows": 4,
              "cost": 0.00774628,
              "filtered": 100,
              "attached_condition": "cscart_banners.banner_id in (295,296,297,298) and cscart_banners.`status` = 'A' and if(cscart_banners.`type`  not like 'abt__ut2','available',if(cscart_banners.`type` like 'abt__ut2' and (cscart_banners.abt__ut2_use_avail_period = 'N' or cscart_banners.abt__ut2_use_avail_period = 'Y' and (cscart_banners.abt__ut2_avail_from = 0 or cscart_banners.abt__ut2_avail_from <= 1775916477) and (cscart_banners.abt__ut2_avail_till = 0 or cscart_banners.abt__ut2_avail_till >= 1775916477)),'available','not available')) = 'available' and (cscart_banners.abt__ut2_usergroup_ids = '' or find_in_set(0,cscart_banners.abt__ut2_usergroup_ids) or find_in_set(1,cscart_banners.abt__ut2_usergroup_ids))"
            }
          },
          {
            "table": {
              "table_name": "cscart_banner_descriptions",
              "access_type": "eq_ref",
              "possible_keys": ["PRIMARY"],
              "key": "PRIMARY",
              "key_length": "9",
              "used_key_parts": ["banner_id", "lang_code"],
              "ref": ["u508912950_dev_2025.cscart_banners.banner_id", "const"],
              "loops": 4,
              "rows": 1,
              "cost": 0.00439696,
              "filtered": 100,
              "attached_condition": "trigcond(cscart_banner_descriptions.lang_code = 'en')"
            }
          },
          {
            "table": {
              "table_name": "cscart_banner_images",
              "access_type": "eq_ref",
              "possible_keys": ["banner"],
              "key": "banner",
              "key_length": "9",
              "used_key_parts": ["banner_id", "lang_code"],
              "ref": ["u508912950_dev_2025.cscart_banners.banner_id", "const"],
              "loops": 4,
              "rows": 1,
              "cost": 0.00431682,
              "filtered": 100,
              "attached_condition": "trigcond(cscart_banners.`type` <> 'G' or cscart_banner_images.banner_image_id is not null) and trigcond(cscart_banner_images.lang_code = 'en')",
              "using_index": true
            }
          }
        ]
      }
    }
  }
}

Result

banner_id type target status timestamp banner description url banner_image_id company_id nt_is_panel_banner group_id
295 abt__ut2 B A 0 Banner (Iphone 15) 0 N 0
298 abt__ut2 B A 0 Banner (Xbox S) 0 N 0
297 abt__ut2 B A 1744668000 Summer Ready - T-shirt banner 726 0 N 5
296 abt__ut2 B A 1744668000 Summer ready- summer essentials 655 0 N 5