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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 (
    1788, 1697, 1657, 1687, 1921, 1238, 1197, 
    1307, 1306, 1940, 1941, 1660, 1751, 
    1677, 1305, 1588, 1662, 1635, 1747, 
    1587, 1771, 1709, 1957, 1707, 1768, 
    1710, 1954, 1953, 1730, 1686, 1593, 
    1594, 1616, 1773, 1701, 1584, 1585, 
    1868, 1579, 1956, 1495, 1739, 1740, 
    1912, 1913, 1650, 1836, 1336
  ) 
  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 0.00056

JSON explain

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