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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 (
    243, 246, 244, 242, 245, 240, 290, 508, 
    295, 286, 259, 260, 249, 716, 719, 211, 
    253, 239, 93, 262, 325, 221, 809, 254, 
    1237, 271, 1009, 264, 725, 250, 266, 
    235, 873, 872, 875, 874, 666, 300, 669, 
    664, 309, 287, 288, 668, 667, 308, 662, 
    663
  ) 
  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"
    }
  }
}