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
  ) 
  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 0.01411

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost": 0.263454463,
    "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": 128,
          "cost": 0.22335624,
          "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) 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": 25.6,
          "rows": 1,
          "cost": 0.023716864,
          "filtered": 100,
          "attached_condition": "trigcond(cscart_master_products_storefront_min_price.product_id = cscart_product_prices.product_id)"
        }
      }
    ]
  }
}