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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 (
    681, 393, 41, 1827, 1454, 1476, 1473, 
    1198, 1179, 1281, 926, 1258, 1168, 1394, 
    1259, 1865, 390, 1412, 1066, 1399, 1204, 
    1387, 332, 330, 333, 329, 327, 504, 1008, 
    758, 1817, 1819, 1172, 1196, 1908, 1809, 
    1405, 1851, 730, 1481, 382, 453, 425, 
    1428, 1425, 1426, 1430, 1429
  ) 
  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 0.00062

JSON explain

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