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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 (
    300, 301, 302, 3525, 3526, 3527, 3528, 
    3529, 3530, 3531, 3940, 3941, 3942, 
    3943, 3944, 3945, 3946, 3985, 3986, 
    3987, 3988, 3989, 3990, 3991, 4045, 
    4046, 4047, 4048, 4049, 4050, 4051, 
    4128, 4129, 4130, 4131, 4132, 4133, 
    4134, 4181, 4182, 4183, 4184, 4185, 
    4186, 4187, 26, 27, 28, 72, 73, 74, 75, 
    133, 134, 135, 136, 137, 138, 139, 240, 
    241, 242, 293, 294, 295, 296, 3520, 3521, 
    3522, 3523, 3524, 3936, 3937, 3938, 
    3983, 3984, 4042, 4043, 4044, 4124, 
    4125, 4126, 4127, 4178, 4179, 4180, 
    43, 44, 45, 46, 47, 48, 49, 90, 91, 92
  ) 
  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 0.00030

JSON explain

{
  "query_block": {
    "select_id": 1,
    "message": "no matching row in const table"
  }
}