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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 (
    403, 1414, 151, 57, 58, 29, 1947, 683, 
    1377, 1166, 358, 1167, 708, 1177, 1195, 
    1208, 1178, 1849, 1846, 1848, 1847, 
    1171, 1322, 1448, 789, 1375, 1230, 1227, 
    1770, 1769, 1420, 77, 1449, 1235, 1442, 
    1958, 67, 1252, 803, 1169, 1712, 1759, 
    1341, 1592, 1474, 1733, 1002, 1930
  ) 
  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 0.00066

JSON explain

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