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 (
    6902, 7017, 6920, 7110, 7272, 6833, 6841, 
    7147, 7153, 6837, 7000, 6831, 6835, 
    7155, 6891, 6952, 6917, 6836, 6839, 
    7146, 6847, 6834, 6838, 7059, 7118, 
    6931, 7130, 6849, 6900, 6848, 6832, 
    7116, 7078, 6886, 7308, 6872, 7160, 
    6888, 7274, 7129
  ) 
  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 0.00165

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 (6902,7017,6920,7110,7272,6833,6841,7147,7153,6837,7000,6831,6835,7155,6891,6952,6917,6836,6839,7146,6847,6834,6838,7059,7118,6931,7130,6849,6900,6848,6832,7116,7078,6886,7308,6872,7160,6888,7274,7129))",
        "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)))"
      }
    }
  }
}

Result

product_id price
6831 55000.00000000
6832 48000.00000000
6833 115000.00000000
6834 140000.00000000
6835 160000.00000000
6836 128000.00000000
6837 154000.00000000
6838 89000.00000000
6839 58000.00000000
6841 20000.00000000
6847 18000.00000000
6848 50000.00000000
6849 40000.00000000
6872 95000.00000000
6886 159000.00000000
6888 110000.00000000
6891 110000.00000000
6900 164000.00000000
6902 63000.00000000
6917 102000.00000000
6920 730000.00000000
6931 375000.00000000
6952 26000.00000000
7000 12000.00000000
7017 79000.00000000
7059 51000.00000000
7078 115000.00000000
7110 368000.00000000
7116 25000.00000000
7118 24000.00000000
7129 20000.00000000
7130 32000.00000000
7146 85000.00000000
7147 164000.00000000
7153 330000.00000000
7155 194000.00000000
7160 165000.00000000
7272 75000.00000000
7274 10000.00000000
7308 160000.00000000