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 (
    1879, 1874, 1829, 1864, 1904, 1842, 1781, 
    1894, 2153, 1886, 1887, 1746, 1753, 
    1875, 1830, 1863, 1852, 1906, 1757, 
    1895, 1800, 1848, 1977, 1832, 1765, 
    1768, 1769, 1835, 1871, 1838, 1766, 
    1903, 1773, 1762, 1763
  ) 
  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": "26.31"
    },
    "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": 39,
        "rows_produced_per_join": 7,
        "filtered": "19.99",
        "index_condition": "(`cscartdevel`.`cscart_product_prices`.`product_id` in (1879,1874,1829,1864,1904,1842,1781,1894,2153,1886,1887,1746,1753,1875,1830,1863,1852,1906,1757,1895,1800,1848,1977,1832,1765,1768,1769,1835,1871,1838,1766,1903,1773,1762,1763))",
        "cost_info": {
          "read_cost": "25.53",
          "eval_cost": "0.78",
          "prefix_cost": "26.31",
          "data_read_per_join": "187"
        },
        "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)))"
      }
    }
  }
}