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 (
    10134, 10232, 10238, 10321, 10322, 10323, 
    10324, 10372, 10388, 10457, 10459, 
    10555, 10970, 10972, 11176, 11222, 
    11320, 8381, 10007, 7526, 7538, 7551, 
    7552, 7574, 7583, 7585, 7632, 7634, 
    7635, 7641, 7643, 7727, 7730, 7746, 
    7752, 7765, 7773, 7777, 8855, 8865
  ) 
  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 0.00149

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "47.81"
    },
    "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": 84,
        "rows_produced_per_join": 16,
        "filtered": "19.99",
        "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_product_prices`.`product_id` in (10134,10232,10238,10321,10322,10323,10324,10372,10388,10457,10459,10555,10970,10972,11176,11222,11320,8381,10007,7526,7538,7551,7552,7574,7583,7585,7632,7634,7635,7641,7643,7727,7730,7746,7752,7765,7773,7777,8855,8865))",
        "cost_info": {
          "read_cost": "46.13",
          "eval_cost": "1.68",
          "prefix_cost": "47.81",
          "data_read_per_join": "402"
        },
        "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)))"
      }
    }
  }
}