Sandbox

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 (
    1285, 1283, 1284, 1282, 1401, 1402, 1403, 
    1384, 727, 729, 726, 1583, 251, 237, 
    238, 373, 372, 339, 365, 236, 786, 381, 
    389, 1914, 1321, 1368, 1877, 1876, 1878, 
    1806, 1794, 1807, 1884, 1886, 1889, 
    1890, 1881, 1879, 1880, 1882, 1888, 
    1871, 1887, 715, 714, 1485, 1915, 345
  ) 
  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"
    }
  }
}