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 (
    1, 228, 8, 9, 10, 8483, 71, 4, 2359, 1532, 
    8499, 8502, 8501, 2459, 1528, 2432, 
    2455, 1517, 2438, 8498, 7624, 8484, 
    8497, 2812, 7608, 8485, 1538, 8488, 
    8486, 8492, 8487, 7614, 8503, 8505, 
    7613, 8496, 8489, 7248, 7615, 2465, 
    7290, 8490, 7283, 8491, 8493, 7625, 
    7285, 7294, 7261, 7611, 7612, 2441, 
    7616, 7293, 7279, 7617, 7620, 7618, 
    7619, 7281, 7610, 7277, 7609, 7623, 
    7621, 7622, 2832, 8478, 8474, 8475, 
    6380, 10136, 10137, 8512, 3506, 8513, 
    8510, 4949, 10135, 5985
  ) 
  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 0.00177

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "56.01"
    },
    "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": 80,
        "rows_produced_per_join": 15,
        "filtered": "19.99",
        "index_condition": "(`softwarepirmam_hewadelivard_cscart_4`.`cscart_product_prices`.`product_id` in (1,228,8,9,10,8483,71,4,2359,1532,8499,8502,8501,2459,1528,2432,2455,1517,2438,8498,7624,8484,8497,2812,7608,8485,1538,8488,8486,8492,8487,7614,8503,8505,7613,8496,8489,7248,7615,2465,7290,8490,7283,8491,8493,7625,7285,7294,7261,7611,7612,2441,7616,7293,7279,7617,7620,7618,7619,7281,7610,7277,7609,7623,7621,7622,2832,8478,8474,8475,6380,10136,10137,8512,3506,8513,8510,4949,10135,5985))",
        "cost_info": {
          "read_cost": "54.41",
          "eval_cost": "1.60",
          "prefix_cost": "56.01",
          "data_read_per_join": "383"
        },
        "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
1 1450000.00000000
4 1050000.00000000
8 1400000.00000000
9 865000.00000000
10 1800000.00000000
71 1550000.00000000
228 2200000.00000000
1517 1812000.00000000
1528 1630000.00000000
1532 845000.00000000
1538 935000.00000000
2359 298000.00000000
2432 1005000.00000000
2438 445000.00000000
2441 1325000.00000000
2455 975000.00000000
2459 671000.00000000
2465 715000.00000000
2812 900000.00000000
2832 1798000.00000000
3506 781000.00000000
4949 709000.00000000
5985 594000.00000000
6380 620000.00000000
7248 760000.00000000
7261 775000.00000000
7277 435000.00000000
7279 2315000.00000000
7281 1610000.00000000
7283 1125000.00000000
7285 1107000.00000000
7290 535000.00000000
7293 290000.00000000
7294 205000.00000000
7608 1610000.00000000
7609 510000.00000000
7610 545000.00000000
7611 395000.00000000
7612 615000.00000000
7613 535000.00000000
7614 325000.00000000
7615 945000.00000000
7616 750000.00000000
7617 450000.00000000
7618 490000.00000000
7619 780000.00000000
7620 395000.00000000
7621 435000.00000000
7622 320000.00000000
7623 1070000.00000000
7624 895000.00000000
7625 205000.00000000
8474 763000.00000000
8475 1000000.00000000
8478 552000.00000000
8483 370000.00000000
8484 560000.00000000
8485 735000.00000000
8486 361000.00000000
8487 552000.00000000
8488 625000.00000000
8489 515000.00000000
8490 700000.00000000
8491 277000.00000000
8492 370000.00000000
8493 506000.00000000
8496 740000.00000000
8497 3375000.00000000
8498 2132000.00000000
8499 3175000.00000000
8501 550000.00000000
8502 2129000.00000000
8503 3525000.00000000
8505 2375000.00000000
8510 499000.00000000
8512 949000.00000000
8513 1299000.00000000
10135 1164000.00000000
10136 2988000.00000000
10137 3979000.00000000