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 (
    1753, 2332, 1875, 1830, 1863, 2036, 2057, 
    2082, 2138, 2317, 2277, 1925, 1831, 
    1775, 1932, 2364, 1840, 2163, 2173, 
    2175, 2177, 2176, 2169, 2191, 2168, 
    1983, 2302, 1899, 2240, 1910, 1872, 
    1850, 1883, 1777, 1783, 1852, 1906, 
    1810, 1851, 2154, 1884, 2156, 1907, 
    1909, 1908, 1757, 1895, 1800, 2230, 
    1848, 1977, 1832, 2155, 1862, 2161, 
    1978, 1902, 1979, 2162, 1890, 1901, 
    1854, 1833, 1844, 1804, 1756, 1834, 
    1788, 1809, 1778, 1865, 2160, 1866, 
    2210, 1765, 1768, 1769, 2180, 2181, 
    2179
  ) 
  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 0.00072

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "60.51"
    },
    "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": 90,
        "rows_produced_per_join": 17,
        "filtered": "19.97",
        "index_condition": "(`cscartdevel`.`cscart_product_prices`.`product_id` in (1753,2332,1875,1830,1863,2036,2057,2082,2138,2317,2277,1925,1831,1775,1932,2364,1840,2163,2173,2175,2177,2176,2169,2191,2168,1983,2302,1899,2240,1910,1872,1850,1883,1777,1783,1852,1906,1810,1851,2154,1884,2156,1907,1909,1908,1757,1895,1800,2230,1848,1977,1832,2155,1862,2161,1978,1902,1979,2162,1890,1901,1854,1833,1844,1804,1756,1834,1788,1809,1778,1865,2160,1866,2210,1765,1768,1769,2180,2181,2179))",
        "cost_info": {
          "read_cost": "58.71",
          "eval_cost": "1.80",
          "prefix_cost": "60.51",
          "data_read_per_join": "431"
        },
        "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)))"
      }
    }
  }
}