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 (
    2204, 2010, 2290, 1751, 2151, 2231, 2146, 
    2201, 2389, 2233, 2232, 2244, 2051, 
    2205, 2390, 2391, 2210, 2241, 2392, 
    2384
  ) 
  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 0.00033

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "14.91"
    },
    "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": 22,
        "rows_produced_per_join": 4,
        "filtered": "19.97",
        "index_condition": "(`cscartdevel`.`cscart_product_prices`.`product_id` in (2204,2010,2290,1751,2151,2231,2146,2201,2389,2233,2232,2244,2051,2205,2390,2391,2210,2241,2392,2384))",
        "cost_info": {
          "read_cost": "14.47",
          "eval_cost": "0.44",
          "prefix_cost": "14.91",
          "data_read_per_join": "105"
        },
        "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)))"
      }
    }
  }
}