SELECT 
  cscart_product_prices.product_id, 
  COALESCE(
    cscart_master_products_storefront_min_price.price, 
    MIN(
      IF(
        cscart_product_prices.percentage_discount = 0, 
        cscart_product_prices.price, 
        cscart_product_prices.price - (
          cscart_product_prices.price * cscart_product_prices.percentage_discount
        )/ 100
      )
    )
  ) AS price 
FROM 
  cscart_product_prices 
  LEFT JOIN cscart_master_products_storefront_min_price ON cscart_master_products_storefront_min_price.product_id = cscart_product_prices.product_id 
  AND cscart_master_products_storefront_min_price.storefront_id = 1 
WHERE 
  cscart_product_prices.product_id IN (
    17, 
    180, 
    18, 
    16, 
    4, 
    5, 
    23, 
    24, 
    1, 
    22, 
    149, 
    190, 
    189, 
    3438, 
    3439, 
    3440, 
    3441, 
    136148, 
    156245, 
    169350, 
    125861, 
    122330, 
    133778, 
    146242, 
    143574, 
    121541, 
    130403, 
    120464, 
    125358, 
    154235, 
    137235, 
    157361, 
    133193, 
    166388, 
    176206, 
    128666, 
    158252, 
    135956, 
    162915, 
    132858, 
    144027, 
    124934, 
    132112, 
    135084, 
    158535, 
    147929, 
    173481, 
    137775, 
    151549, 
    162201, 
    162374, 
    121316, 
    166649, 
    167453, 
    161383, 
    172324, 
    140024, 
    156616, 
    169021, 
    155568, 
    138561, 
    121611, 
    140621, 
    147362, 
    152862, 
    129545, 
    153509, 
    143889, 
    147521, 
    149707, 
    157865, 
    125585, 
    168171, 
    120426, 
    166942, 
    167399, 
    158465, 
    119733, 
    124196, 
    157747, 
    123357, 
    139090, 
    135156, 
    141356, 
    167892, 
    127893, 
    177999, 
    147127, 
    170940, 
    137550, 
    157189, 
    153217, 
    162848, 
    161753, 
    141168, 
    139111, 
    128544, 
    152784, 
    151672, 
    127480, 
    131644, 
    140421, 
    165385, 
    170490, 
    161916, 
    175582, 
    176104, 
    161448, 
    163922, 
    151286, 
    168486, 
    118370, 
    170128, 
    142199, 
    131161, 
    124209, 
    171082, 
    129799, 
    124886, 
    119061, 
    127984, 
    133005, 
    174711, 
    168591, 
    160305, 
    177274, 
    125020, 
    144198
  ) 
  AND cscart_product_prices.lower_limit = 1 
  AND cscart_product_prices.usergroup_id IN (0, 1) 
GROUP BY 
  cscart_product_prices.product_id

Query time 0.00123

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost": 0.525449254,
    "nested_loop": [
      {
        "table": {
          "table_name": "cscart_product_prices",
          "access_type": "range",
          "possible_keys": [
            "usergroup",
            "product_id",
            "lower_limit",
            "usergroup_id",
            "wdbi_product_id_lower_limit_usergroup_id_price_eff1727beeef",
            "wdbi_usergroup_id_lower_limit_product_id_92b7e8f6a250",
            "wdbi_product_id_lower_limit_usergroup_id_price_perc_3b2301d551d0",
            "wdbi_lower_limit_usergroup_id_product_id_b93629431718"
          ],
          "key": "usergroup",
          "key_length": "9",
          "used_key_parts": ["product_id", "usergroup_id", "lower_limit"],
          "loops": 1,
          "rows": 256,
          "cost": 0.44592136,
          "filtered": 20,
          "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.product_id in (17,180,18,16,4,5,23,24,1,22,149,190,189,3438,3439,3440,3441,136148,156245,169350,125861,122330,133778,146242,143574,121541,130403,120464,125358,154235,137235,157361,133193,166388,176206,128666,158252,135956,162915,132858,144027,124934,132112,135084,158535,147929,173481,137775,151549,162201,162374,121316,166649,167453,161383,172324,140024,156616,169021,155568,138561,121611,140621,147362,152862,129545,153509,143889,147521,149707,157865,125585,168171,120426,166942,167399,158465,119733,124196,157747,123357,139090,135156,141356,167892,127893,177999,147127,170940,137550,157189,153217,162848,161753,141168,139111,128544,152784,151672,127480,131644,140421,165385,170490,161916,175582,176104,161448,163922,151286,168486,118370,170128,142199,131161,124209,171082,129799,124886,119061,127984,133005,174711,168591,160305,177274,125020,144198) and cscart_product_prices.usergroup_id in (0,1)"
        }
      },
      {
        "table": {
          "table_name": "cscart_master_products_storefront_min_price",
          "access_type": "eq_ref",
          "possible_keys": ["PRIMARY"],
          "key": "PRIMARY",
          "key_length": "8",
          "used_key_parts": ["product_id", "storefront_id"],
          "ref": [
            "u985510652_ecartify_abhi.cscart_product_prices.product_id",
            "const"
          ],
          "loops": 51.2,
          "rows": 1,
          "cost": 0.046614528,
          "filtered": 100,
          "attached_condition": "trigcond(cscart_master_products_storefront_min_price.product_id = cscart_product_prices.product_id)"
        }
      }
    ]
  }
}