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, 786967, 230, 231, 18, 16, 4, 5, 
    23, 24, 170, 1, 22, 149, 3351, 227, 78, 
    79, 190, 189, 3438, 3439, 3440, 3441, 
    162, 159, 158, 245, 238, 239, 242, 243, 
    241, 240, 214, 217, 218, 207, 59, 58, 
    60, 199, 198, 94, 96, 201, 114, 192, 136, 
    130, 128, 126, 131, 177, 186, 185, 179, 
    11, 172, 78822, 134, 135, 195
  ) 
  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 0.00367

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 (17,180,786967,230,231,18,16,4,5,23,24,170,1,22,149,3351,227,78,79,190,189,3438,3439,3440,3441,162,159,158,245,238,239,242,243,241,240,214,217,218,207,59,58,60,199,198,94,96,201,114,192,136,130,128,126,131,177,186,185,179,11,172,78822,134,135,195) 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)"
        }
      }
    ]
  }
}