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, 1447, 1426, 1437, 
    1460, 1464, 1421, 1462, 1409, 1416, 
    1472, 1452, 1425, 1438, 1424, 1413, 
    1450, 1469, 1455, 1443, 1418, 1634, 
    1664, 1641, 1671, 1627, 1657, 1655, 
    1686, 1646, 1677, 1636, 1666, 1638, 
    1668, 1644, 1674, 1642, 1672, 2185, 
    1629, 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 0.00083

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "97.01"
    },
    "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": 150,
        "rows_produced_per_join": 29,
        "filtered": "19.97",
        "index_condition": "(`cscartdevel`.`cscart_product_prices`.`product_id` in (1442,1445,1459,1453,1417,1433,1439,1444,1411,1415,1456,1428,1422,1465,1414,1427,1470,1468,1441,1429,1454,1430,1431,1440,1435,1457,1467,1458,1432,1434,1410,1471,1436,1419,1463,1451,1420,1449,1412,1448,1447,1426,1437,1460,1464,1421,1462,1409,1416,1472,1452,1425,1438,1424,1413,1450,1469,1455,1443,1418,1634,1664,1641,1671,1627,1657,1655,1686,1646,1677,1636,1666,1638,1668,1644,1674,1642,1672,2185,1629,1659,1637,1667,1645,1676,2159,1653,1684,1631,1661,2216,2218,2229,2228,1639,1669,1628,1658,1633,1663,2186,1651,1682,1640,1670,1650,1681,1630,1660,1649,1680,1648,1679,1647,1678,1632,1662,2184))",
        "cost_info": {
          "read_cost": "94.01",
          "eval_cost": "3.00",
          "prefix_cost": "97.01",
          "data_read_per_join": "719"
        },
        "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)))"
      }
    }
  }
}