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 (
    2574, 247, 2478, 908, 2527, 2490, 2372, 
    8483, 2509, 2892, 2896, 2471, 2576, 
    2902, 2395, 2620, 2359, 2340, 2502, 
    2473, 2508, 2565, 2906, 2580, 2638, 
    2550, 2275, 2363, 2599, 2399, 2352, 
    2503, 2602, 2459, 2339, 2360, 2572, 
    2253, 2540, 2107
  ) 
  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 0.00143

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "28.01"
    },
    "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": 40,
        "rows_produced_per_join": 7,
        "filtered": "19.99",
        "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_product_prices`.`product_id` in (2574,247,2478,908,2527,2490,2372,8483,2509,2892,2896,2471,2576,2902,2395,2620,2359,2340,2502,2473,2508,2565,2906,2580,2638,2550,2275,2363,2599,2399,2352,2503,2602,2459,2339,2360,2572,2253,2540,2107))",
        "cost_info": {
          "read_cost": "27.21",
          "eval_cost": "0.80",
          "prefix_cost": "28.01",
          "data_read_per_join": "191"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`softwarepirmam_hewadelivard_cscart_4`.`cscart_product_prices`.`lower_limit` = 1) and (`softwarepirmam_hewadelivard_cscart_4`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}