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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 (
    982, 981, 983, 828, 421, 647, 315, 624, 
    937, 1131, 671, 670, 42, 43, 1051, 936, 
    935, 599, 900, 44, 404, 835, 836, 1263, 
    322, 311, 312, 744, 742, 837, 537, 839, 
    621, 1048, 1049, 1014, 575, 1034, 1243, 
    1073, 1295, 497, 704, 700, 702, 705, 
    709, 698
  ) 
  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 0.00050

JSON explain

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