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 (
    1199, 1943, 1901, 1200, 1212, 1939, 1211, 
    1568, 1535, 1566, 1567, 1032, 1470, 
    1573, 1917, 1916, 1491, 1496, 1497, 
    1498, 1570, 1571, 1572, 1347, 665, 581, 
    299, 301, 1799, 1462, 1549, 1521, 1519, 
    1517, 1522, 1523, 1518, 1516, 1520, 
    30, 31, 1545, 1180, 1205
  ) 
  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 0.00036

JSON explain

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