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 (
    2202, 1814, 2331, 1748, 2005, 2214, 2342, 
    2215, 2211, 2225, 2212, 2213, 2226, 
    2151, 1882, 1815, 1853, 1759, 2001, 
    2276, 2231, 2281, 2379, 2388, 2115
  ) 
  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 0.00043

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "20.21"
    },
    "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": 31,
        "rows_produced_per_join": 6,
        "filtered": "19.97",
        "index_condition": "(`cscartdevel`.`cscart_product_prices`.`product_id` in (2202,1814,2331,1748,2005,2214,2342,2215,2211,2225,2212,2213,2226,2151,1882,1815,1853,1759,2001,2276,2231,2281,2379,2388,2115))",
        "cost_info": {
          "read_cost": "19.59",
          "eval_cost": "0.62",
          "prefix_cost": "20.21",
          "data_read_per_join": "148"
        },
        "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)))"
      }
    }
  }
}