SELECT 
  cscart_product_prices.product_id, 
  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 
WHERE 
  cscart_product_prices.product_id IN (
    1442, 1445, 1459, 1453, 1417, 1433, 1439, 
    1444, 1411, 1415, 1456, 1428, 1422, 
    1465, 1414, 1427, 1470, 1468, 1441, 
    1429, 1454, 1430, 1431, 1440, 1435, 
    1457, 1467, 1458, 1432, 1434, 1410, 
    1471, 1436, 1419, 1463, 1451, 1420, 
    1449, 1412, 1448
  ) 
  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 0.00040

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "39.26"
    },
    "grouping_operation": {
      "using_filesort": false,
      "table": {
        "table_name": "cscart_product_prices",
        "access_type": "range",
        "possible_keys": [
          "usergroup",
          "product_id",
          "lower_limit",
          "usergroup_id"
        ],
        "key": "product_id",
        "used_key_parts": [
          "product_id"
        ],
        "key_length": "3",
        "rows_examined_per_scan": 65,
        "rows_produced_per_join": 12,
        "filtered": "19.99",
        "index_condition": "(`cscartdevel`.`cscart_product_prices`.`product_id` in (1442,1445,1459,1453,1417,1433,1439,1444,1411,1415,1456,1428,1422,1465,1414,1427,1470,1468,1441,1429,1454,1430,1431,1440,1435,1457,1467,1458,1432,1434,1410,1471,1436,1419,1463,1451,1420,1449,1412,1448))",
        "cost_info": {
          "read_cost": "37.96",
          "eval_cost": "1.30",
          "prefix_cost": "39.26",
          "data_read_per_join": "311"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`cscartdevel`.`cscart_product_prices`.`lower_limit` = 1) and (`cscartdevel`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}