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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 (
    1230, 1227, 77, 1235, 1958, 1712, 1759, 
    1002, 1381, 1320, 359, 1892, 1176, 1201, 
    1191, 1182, 1825, 1824, 1821, 1761, 
    1823, 1822, 1193, 701, 699, 711, 703, 
    710, 706, 1760, 1844, 1689, 1754, 1755, 
    1840, 1756, 1753, 1472, 1145, 1202, 
    247, 296, 1765, 820, 1816, 1766, 1219, 
    1220, 1800, 1804, 1803, 1221, 1224, 
    1762, 408
  ) 
  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 0.00055

JSON explain

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