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 (
    9315, 9316, 9317, 9319, 9332, 9336, 9338, 
    9343, 9347, 9352, 9359, 9366, 9379, 
    9385, 9387, 9392, 9398, 9401, 9402, 
    9407, 9410, 9414, 9415, 9419
  ) 
  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 0.00112

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "16.81"
    },
    "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": 24,
        "rows_produced_per_join": 4,
        "filtered": "19.99",
        "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_product_prices`.`product_id` in (9315,9316,9317,9319,9332,9336,9338,9343,9347,9352,9359,9366,9379,9385,9387,9392,9398,9401,9402,9407,9410,9414,9415,9419))",
        "cost_info": {
          "read_cost": "16.33",
          "eval_cost": "0.48",
          "prefix_cost": "16.81",
          "data_read_per_join": "115"
        },
        "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
9315 15000.00000000
9316 15000.00000000
9317 15000.00000000
9319 15000.00000000
9332 152000.00000000
9336 15000.00000000
9338 15000.00000000
9343 15000.00000000
9347 15000.00000000
9352 15000.00000000
9359 15000.00000000
9366 24000.00000000
9379 42750.00000000
9385 5500.00000000
9387 112000.00000000
9392 34000.00000000
9398 22500.00000000
9401 20250.00000000
9402 5000.00000000
9407 14250.00000000
9410 10250.00000000
9414 10000.00000000
9415 8000.00000000
9419 11000.00000000