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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 (
    338, 331, 6705, 3932, 3134, 3116, 3126, 
    6673, 6679, 6691, 3155, 3131, 310, 303, 
    3939, 317, 3132, 3143, 3130, 3129, 3121, 
    3128, 6681, 6695, 3098, 3115, 6690, 
    6700, 12, 13, 14, 15, 16, 17, 18, 65, 66, 
    67, 68, 69, 70, 71, 119, 120, 121, 122, 
    123, 124
  ) 
  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 0.00027

JSON explain

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