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 (
    2227, 2060, 2122, 2274, 2061, 1957, 1814, 
    2331, 1748, 2005, 2214, 2342, 2215, 
    2211, 2225, 2212, 2213, 2226, 2303, 
    2260, 2195, 2130, 2332, 1840, 2163, 
    2173, 2175, 2177, 2176, 2070, 2069, 
    2351, 2209, 2261, 2174, 2235
  ) 
  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 0.00052

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "27.91"
    },
    "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": 42,
        "rows_produced_per_join": 8,
        "filtered": "19.99",
        "index_condition": "(`cscartdevel`.`cscart_product_prices`.`product_id` in (2227,2060,2122,2274,2061,1957,1814,2331,1748,2005,2214,2342,2215,2211,2225,2212,2213,2226,2303,2260,2195,2130,2332,1840,2163,2173,2175,2177,2176,2070,2069,2351,2209,2261,2174,2235))",
        "cost_info": {
          "read_cost": "27.07",
          "eval_cost": "0.84",
          "prefix_cost": "27.91",
          "data_read_per_join": "201"
        },
        "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)))"
      }
    }
  }
}