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 (
    5750, 7013, 5739, 5727, 944, 478, 985, 
    525, 2478, 10284, 2527, 2490, 1406, 
    508, 1266, 1428, 1263, 2471, 2576, 2620, 
    1256, 1319, 1273, 4526, 2502, 2473, 
    2565, 2580, 2550, 2599, 2503, 2602, 
    3049, 2540, 3046, 3053, 4767, 2685, 
    2623, 5037, 8398, 4744, 2499, 3055, 
    2581, 2631, 2519, 8399, 5053, 8397, 
    4789, 8395, 5027, 5045, 5051, 10140, 
    5048, 10222, 10228, 10435, 10395, 10233
  ) 
  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 0.00187

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "50.16"
    },
    "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": 77,
        "rows_produced_per_join": 15,
        "filtered": "19.99",
        "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_product_prices`.`product_id` in (5750,7013,5739,5727,944,478,985,525,2478,10284,2527,2490,1406,508,1266,1428,1263,2471,2576,2620,1256,1319,1273,4526,2502,2473,2565,2580,2550,2599,2503,2602,3049,2540,3046,3053,4767,2685,2623,5037,8398,4744,2499,3055,2581,2631,2519,8399,5053,8397,4789,8395,5027,5045,5051,10140,5048,10222,10228,10435,10395,10233))",
        "cost_info": {
          "read_cost": "48.62",
          "eval_cost": "1.54",
          "prefix_cost": "50.16",
          "data_read_per_join": "369"
        },
        "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)))"
      }
    }
  }
}