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 (
    2281, 2379, 2346, 2301, 2081, 1947, 2157, 
    2207, 2142, 2121, 2375, 2088, 2089, 
    2090, 2087, 2158, 1787, 2105, 2133, 
    2125, 2092, 2093, 2046, 2045, 2044, 
    2047, 2049, 2048, 1995, 1943, 2120, 
    2094, 2385, 1989, 2314, 1951, 2096, 
    1988, 2098, 2097
  ) 
  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 0.00037

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "28.46"
    },
    "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": 41,
        "rows_produced_per_join": 8,
        "filtered": "19.99",
        "index_condition": "(`cscartdevel`.`cscart_product_prices`.`product_id` in (2281,2379,2346,2301,2081,1947,2157,2207,2142,2121,2375,2088,2089,2090,2087,2158,1787,2105,2133,2125,2092,2093,2046,2045,2044,2047,2049,2048,1995,1943,2120,2094,2385,1989,2314,1951,2096,1988,2098,2097))",
        "cost_info": {
          "read_cost": "27.64",
          "eval_cost": "0.82",
          "prefix_cost": "28.46",
          "data_read_per_join": "196"
        },
        "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)))"
      }
    }
  }
}