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 (
    10447, 10460, 10400, 10397, 10399, 10403, 
    10402, 10401, 10404, 10356, 10351, 
    10368, 10009, 10012, 10474, 10420, 
    10387, 10354, 10428, 10453, 10471, 
    10365, 10398, 10463, 10406, 10436, 
    10480, 10486, 10545, 10350, 10412, 
    10488, 10384, 10449, 10452, 10462, 
    10461, 10472, 10482, 10553, 10381, 
    10013, 10371, 10373, 10394, 10466, 
    10467, 10551, 10011, 10370, 10372, 
    10388, 10457, 10459, 10475, 10555, 
    10007, 10008, 10010, 10352, 10353, 
    10357, 10358, 10378, 10379, 10383, 
    10392, 10393, 10405, 10411, 10414, 
    10425, 10427, 10470, 10359, 10361, 
    10376, 10390, 10426, 10429
  ) 
  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 0.00244

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "112.01"
    },
    "grouping_operation": {
      "using_filesort": false,
      "table": {
        "table_name": "cscart_product_prices",
        "access_type": "range",
        "possible_keys": [
          "usergroup",
          "product_id",
          "lower_limit",
          "usergroup_id"
        ],
        "key": "usergroup",
        "used_key_parts": [
          "product_id",
          "usergroup_id",
          "lower_limit"
        ],
        "key_length": "9",
        "rows_examined_per_scan": 160,
        "rows_produced_per_join": 160,
        "filtered": "100.00",
        "index_condition": "((`softwarepirmam_hewadelivard_cscart_4`.`cscart_product_prices`.`lower_limit` = 1) and (`softwarepirmam_hewadelivard_cscart_4`.`cscart_product_prices`.`product_id` in (10447,10460,10400,10397,10399,10403,10402,10401,10404,10356,10351,10368,10009,10012,10474,10420,10387,10354,10428,10453,10471,10365,10398,10463,10406,10436,10480,10486,10545,10350,10412,10488,10384,10449,10452,10462,10461,10472,10482,10553,10381,10013,10371,10373,10394,10466,10467,10551,10011,10370,10372,10388,10457,10459,10475,10555,10007,10008,10010,10352,10353,10357,10358,10378,10379,10383,10392,10393,10405,10411,10414,10425,10427,10470,10359,10361,10376,10390,10426,10429)) and (`softwarepirmam_hewadelivard_cscart_4`.`cscart_product_prices`.`usergroup_id` in (0,1)))",
        "cost_info": {
          "read_cost": "96.01",
          "eval_cost": "16.00",
          "prefix_cost": "112.01",
          "data_read_per_join": "3K"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ]
      }
    }
  }
}