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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 (
    29, 30, 31, 32, 33, 34, 35, 76, 77, 78, 79, 
    80, 81, 82, 140, 141, 142, 143, 144, 145, 
    146, 161, 162, 163, 164, 165, 166, 167, 
    243, 244, 245, 246, 247, 248, 249, 297, 
    298, 299, 300, 301, 302, 3525, 3526, 
    3527, 3528, 3529, 3530, 3531
  ) 
  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 0.00025

JSON explain

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