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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 (
    728, 96, 141, 95, 149, 148, 150, 133, 132, 
    131, 94, 385, 138, 137, 139, 127, 128, 
    130, 101, 146, 124, 125, 622, 481, 760, 
    346, 371, 353, 494, 522, 479, 458, 442, 
    432, 441, 439, 480, 440, 364, 338, 383, 
    419, 352, 682, 81, 50, 306, 817, 394, 
    402, 129, 126, 147, 152, 1041, 818, 816, 
    66, 27, 28, 1159, 1160, 1158, 1164, 1165, 
    119, 120, 121, 731, 90, 82, 829, 1007, 
    1006, 1003, 1004, 1005, 108, 109, 110, 
    1318, 92, 80, 55, 140, 134, 350, 21, 91, 
    136, 135, 1228, 933, 1239, 70, 123
  ) 
  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 0.00073

JSON explain

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