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 (
    2297, 2037, 2127, 2305, 1812, 2038, 2306, 
    2129, 2039, 2040, 1985, 2114, 2344, 
    1949, 2041, 2318, 1961, 2042, 1986, 
    2343, 2077, 2172, 1934, 2358, 1994
  ) 
  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 0.00035

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "17.96"
    },
    "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": 26,
        "rows_produced_per_join": 5,
        "filtered": "19.97",
        "index_condition": "(`cscartdevel`.`cscart_product_prices`.`product_id` in (2297,2037,2127,2305,1812,2038,2306,2129,2039,2040,1985,2114,2344,1949,2041,2318,1961,2042,1986,2343,2077,2172,1934,2358,1994))",
        "cost_info": {
          "read_cost": "17.44",
          "eval_cost": "0.52",
          "prefix_cost": "17.96",
          "data_read_per_join": "124"
        },
        "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)))"
      }
    }
  }
}