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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 (
    1368, 1321, 1367, 1366, 1365, 1364, 1363, 
    1362, 1361, 1360, 1359, 1358, 1357, 
    1356, 1355, 1354, 1353, 1352, 1351, 
    1350, 1349, 1348, 1346, 1036, 1345, 
    1335, 1344, 1343, 1336, 1334, 1333, 
    1332, 1331, 1329, 1328, 1327, 1326, 
    1325, 1323, 1322, 1320, 1300, 1301, 
    1302, 1303, 1312, 1304, 1305
  ) 
  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 0.00086

JSON explain

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