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SELECT 
  cscart_ult_product_prices.product_id, 
  MIN(
    IF(
      cscart_ult_product_prices.percentage_discount = 0, 
      cscart_ult_product_prices.price, 
      cscart_ult_product_prices.price - (
        cscart_ult_product_prices.price * cscart_ult_product_prices.percentage_discount
      )/ 100
    )
  ) AS price 
FROM 
  cscart_ult_product_prices 
WHERE 
  cscart_ult_product_prices.product_id IN (
    107, 73, 102, 1154, 1155, 307, 1157, 1156, 
    227, 487, 1153, 324, 229, 228, 1152, 
    1151, 1149, 1067, 1150, 1063, 1064, 
    905, 490, 1333, 1334, 1332, 567, 570, 
    568, 907, 1000, 999, 995, 1001, 996, 
    992, 998, 997, 993, 991, 909, 908, 1070, 
    469, 225, 226, 1095, 569, 612, 1025, 
    1026, 1016, 1055, 975, 976, 418, 1148, 
    472
  ) 
  AND cscart_ult_product_prices.lower_limit = 1 
  AND cscart_ult_product_prices.company_id = 1 
  AND cscart_ult_product_prices.usergroup_id IN (0, 0, 1) 
GROUP BY 
  cscart_ult_product_prices.product_id

Query time 0.00057

JSON explain

{
  "query_block": {
    "select_id": 1,
    "table": {
      "message": "Impossible WHERE noticed after reading const tables"
    }
  }
}