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 (
    1659, 1637, 1667, 1645, 1676, 2159, 1653, 
    1684, 1631, 1661, 2216, 2218, 2229, 
    2228, 1639, 1669, 1628, 1658, 1633, 
    1663, 2186, 1651, 1682, 1640, 1670, 
    1650, 1681, 1630, 1660, 1649, 1680, 
    1648, 1679, 1647, 1678, 1632, 1662, 
    2184
  ) 
  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": "27.51"
    },
    "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": 40,
        "rows_produced_per_join": 7,
        "filtered": "19.97",
        "index_condition": "(`cscartdevel`.`cscart_product_prices`.`product_id` in (1659,1637,1667,1645,1676,2159,1653,1684,1631,1661,2216,2218,2229,2228,1639,1669,1628,1658,1633,1663,2186,1651,1682,1640,1670,1650,1681,1630,1660,1649,1680,1648,1679,1647,1678,1632,1662,2184))",
        "cost_info": {
          "read_cost": "26.71",
          "eval_cost": "0.80",
          "prefix_cost": "27.51",
          "data_read_per_join": "191"
        },
        "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)))"
      }
    }
  }
}